The tariff classification of boys’ wearing apparel from Bangladesh

NY J84084 May 29, 2003 CLA-2-62:RR:NC:TA:358 J84084 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521; 6203.43.3500; 6203.43.4020 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of boys’ wearing apparel from Bangladesh Dear Ms. Wilson: In your letter dated May 7, 2003 you requested a classification ruling. Submitted styles F34AD111B and F34AD109J, are lined trousers, manufactured from a woven outershell of 100% nylon, which you state is coated on the inner surface by 600mm acrylic, and which are basically characterized by a fully elasticized waistband through which a drawstring is threaded and by a partial, zippered opening extending upwards from the ankle along the outer side of each of the legs. Submitted style F34AD110B, similarly constructed, is a jacket, characterized by a full-front, zippered opening, which extends into the stand-up collar, by elasticized cuffs of long sleeves, and by a pocket at the lower portion of each of the fronts. As you have requested, the sample garments are being returned. Although you have suggested classification under the provisions of HTS subheading 6210, this is not applicable based on the construction of the submitted garments. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6201.93.3000, Hamonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rates will be 7.2 and 27.9 per cent ad valorem, respectively. If the trousers pass this water resistance test, then the applicable HTS subheading for them will be 6203.43.3500, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, water resistant trousers…If the trousers do not pass this test, then the applicable HTS subheading for them will be 6203.43.4020, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, other, trousers…, boys’, other. The duty rates will be 7.2 and 28.1 per cent ad valorem, respectively. .Whether or not water resistant, the jacket falls within textile category designation 634 and the trousers within 647. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division