The tariff classification of trousers for boys’ wear from Hong Kong

NY K89976 October 21, 2004 CLA-2-62:RR:NC:TA:358 K89976 CATEGORY: Classification TARIFF NO.: 6203.43.4020 Joanna Huang American Public Co., Inc. 485 Seventh Avenue, Suite 800 New York, NY 10018 RE: The tariff classification of trousers for boys’ wear from Hong Kong Dear Ms. Huang: In your letter dated October 12, 2004 you requested a classification ruling. Submitted style RO1040OL, manufactured from woven fabric of 100% polyester that is coated by polyamide acrylic of 450mm, is a pair of trousers, basically characterized by a fly-front, zippered opening, and across the front of the ankles and across the front of the thigh areas by adjustable tabs that are similar to the VELCRO brand. Threaded through belt loops on the waistband that snaps together is an adjustable, textile belt. The applicable subheading for the garment will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers…, boys’, other. The duty rate will be 27.9 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Hong Kong 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