The tariff classification of a pair of trousers for boys’ wear from Bangladesh

NY K85631 May 12, 2004 CLA-2-62:RR:NC:TA:358 K85361 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 a pair of trousers for boys’ wear from Bangladesh Dear Ms. Monahan: In your letter dated May 4, 2004 you requested a classification ruling. Submitted style W35N84M/W35034M, manufactured from woven fabric of 100% nylon which you state is coated by PU of 600mm, is a pair of trousers, characterized by a fully elasticized waistband through which an adjustable drawstring is threaded, by a zippered, fly opening, by ankles that are adjustable by means of textile fasteners similar to the VELCRO brand, by various pockets, and by a zippered opening around each of the knees so as to render the possibility of transforming the garment into a pair of shorts. 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, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…shorts (other than swimwear), 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 HTS, which provides for …boys’…trousers…shorts (other than swimwear), of synthetic fibers, other, other, other, other, trousers…, boys’, other. The duty rates will be 7.1 and 27.9 percent ad valorem, respectively. Whether or not water resistant, the garment falls within textile category designation 647. Based upon international textile trade agreements products of Bangladesh 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