The tariff classification of men’s pants from Sri Lanka

NY K88324 August 11, 2004 CLA-2-62:RR:NC:WA:355 K88324 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Richard Recupero Regent International Corporation 1411 Broadway New York, NY 10018 RE: The tariff classification of men’s pants from Sri Lanka Dear Mr. Recupero: In your letter dated August 3, 2004, you requested a classification ruling. You submitted a sample of men’s pants identified as style 99ANM. The pull-on pant is made of 100% woven cotton and features an elasticized waistband with a braided drawcord. In your letter you state that you believe the garment should be considered as underwear. This garment is not of a type normally sold as underwear. The sample will be retained by this office. The applicable subheading for style 99ANM 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 16.6% ad valorem. Style 99ANM falls within textile category designation 347. Based upon international textile trade agreements products of Sri Lanka 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 355/Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division