The tariff classification of boys’ pants from China

NY K86307 May 28, 2004 CLA-2-62:RR:NC:WA:355 K86307 CATEGORY: Classification TARIFF NO.: 6203.43.4020 Ms. Marcela Gambhir Russell-Newman, Inc. Children’s Division 34 West 33rd Street New York, NY 10001 RE: The tariff classification of boys’ pants from China Dear Ms. Gambhir: This letter is being issued to replace NY ruling K85227, dated May 17, 2004. In that letter the fiber content of the garment was misstated to be 100% woven cotton. You have advised us that the garment is made of 100% woven polyester microfiber. This change will affect the classification, duty rate, and textile category assigned to the garment. The letter reflecting these changes is contained below. In your letter dated May 10th, 2004, you requested a classification ruling. You submitted a sample of a garment which you state is representative of styles PJ1012 and PJ1013. The styles differ in fabric print, but not in physical characteristics or in fiber content. The garment you submitted was a boys’ size 5. You state that you intend to import this garment in boys’ sizes 8, 10/12 and 14. The pull-on garment is made of 100% woven polyester microfiber fabric. It features an elasticized waistband and hemmed leg openings. You state that the garment will be sold as a separate, as sleepwear. In support of this, you submitted a “postcard” which contains some of the merchandise you sell. All of the merchandise depicted on the card was for small children and toddlers, including footed one-piece rompers. All of the pants in the pictures were paired with either matching pattern shirts or coordinated patterned or colored shirts. No separates were depicted. The garment you have submitted does not have a front fly and is of a type that could be worn in informal social occasions. The applicable subheading for styles PJ1012 and PJ 1013 will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Trousers and breeches: Boys’: Other. The duty rate will be 27.9% ad valorem. Styles PJ 1012 and PJ 1013 fall within textile category designation 647. Based upon international textile trade agreements products of China 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division