The tariff classification of boys’ wearing apparel from Bangladesh

NY J85742 June 16, 2003 CLA-2-62:RR:NC:TA:358 J85742 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5030 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of boys’ wearing apparel from Bangladesh Dear Ms. Wilson: This ruling replaces NY J84084, dated May 29, 2003. The style you resubmitted is constructed of woven fabric whose inner surface is covered or laminated with an acrylic substance. Our original response to you, which was in error, indicated that the articles were classifiable in provisions for water-resistant garments as a result of a plastics application to the inner surface. The items are, in fact made up of coated fabrics of heading 5903. The corrections are contained in the subsequent text. Submitted styles F34AD111B and F34AD109J, are lined trousers, manufactured from a woven outershell of 100% nylon, which is coated on the inner surface with an acrylic milky substance, 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. The applicable subheading for the jacket, style F34AD110, will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, other, anoraks, windbreakers and similar articles. The duty rate is 7.2 per cent ad valorem. The applicable subheading for the trousers, styles F34AD111B and F34AD109J, will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, other, trousers, breeches and shorts. The duty rate is 7.2 per cent ad valorem. 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