The tariff classification of trousers for boys’ wear from Indonesia, Vietnam, Bangladesh, and Cambodia

NY K83855 March 11, 2004 CLA-2-62:RR:NC:TA:358 K83855 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 trousers for boys’ wear from Indonesia, Vietnam, Bangladesh, and Cambodia Dear Mr. Monahan: In your letter dated February 26, 2004 you requested a classification ruling. Submitted style W35N84M/W35034M, manufactured from woven fabric of 69% nylon/31% cotton, which you state is coated with 600mm PU, is a legged garment, the ankles of which are adjustable by means of fasteners similar to the VELCRO brand, which can separate around each of the knees by means of a zipper. Characteristics of the remaining portion of the garment include a zippered, fly-front opening, a fully elasticized waistband through which an elasticized drawstring is threaded, and various pockets. As you have requested, the sample garment is being returned. If this garment 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 subheading for it will be 6203.43.3500, which provides for …boys’…trousers…of synthetic fibers, other, other, other, water resistant trousers or breeches. If the garment does not pass this test, then the applicable HTS subheading for it will be 6203.43.4020, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers and breeches, boys’, other. The duty rates will be 7.1 and 27.9 percent ad valorem, respectively. Whether or not water resistant the trousers fall within textile category designation 647. Based upon international textile trade agreements products of Indonesia, Vietnam, Bangladesh, or Cambodia may be 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