The tariff classification of boys’ trousers from Bangladesh

NY J86301 July 1, 2003 CLA-2-62:RR:NC:TA:358 J86301 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ trousers from Bangladesh Dear Mr. Monahan: In your letter dated June 13, 2003 you requested a classification ruling. Submitted style B45H74M, manufactured from woven fabric of 69% nylon/31% cotton, which you state is coated by 600mm PU, is a pair of trousers, characterized by a zippered, fly-front opening, by a fully elasticized waistband through which an adjustable drawstring is threaded, by various pockets, and by a zipper which surrounds each of the knees so that these pants can convert into a pair of shorts. As you have requested, the two sample garments, which you have submitted, are being returned. If this style passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter62 U.S. Note 2, then the applicable subheading for it will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, water resistant trousers or breeches. The duty rate will be 7.2 per cent ad valorem. If this style does not pass this test, then the applicable subheading for it will be 6203.43.4020, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, other, trousers…, boys’, other. The duty rate will be 28.1 per cent ad valorem. Whether or not water resistant, this style falls within textile category designation 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