The tariff classification of men’s lounge pants from Honduras

NY J88430 September 23, 2003 CLA-2-62:RR:NC:WA:355 J88430 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Bruce D. Roberts MIF 1801 NW 82nd Ave. Miami, FL 33126-1013 RE: The tariff classification of men’s lounge pants from Honduras Dear Mr. Roberts: In your letter received September 10, 2003, you requested a classification ruling on behalf of TAC Apparel. A sample identified as style RA14 was submitted and will be returned. The garment is a pair of men’s lounge pants, made of 100 percent woven cotton fabric. The garment features an enclosed elasticized waistband with a drawcord, two side seam pockets, a small embroidery of a polo player near the front waist and hemmed pant leg openings. The applicable subheading for style RA14 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s, other. The duty rate will be 16.7 percent ad valorem. Style RA14 falls within textile category designation 347. Based upon international textile trade agreements products of Honduras are not subject to quota and do not require a visa. 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division