The tariff classification of trousers from the Northern Mariana Islands (Saipan)

NY L80804 December 1, 2004 CLA-2-61:RR:NC:TA:358 L80804 CATEGORY: Classification TARIFF NO.: 6104.62.2028; 6111.20.5000 David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of trousers from the Northern Mariana Islands (Saipan) Dear Mr. Evan: In your letter dated November 22, 2004, written on behalf of Ann Taylor, you requested a classification ruling. Submitted styles 122258 for infants and 119101 for toddler girls, manufactured from finely knitted fabric of 96% cotton/4% spandex, are trousers, fully elasticized around the waistband. As you have requested, the sample garments are being returned. The applicable subheading for style 122258 will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…; knitted…; of cotton; other; trousers…except those imported as parts of sets; and for style 119101 will be 6104.62.2028, HTS, which provides for …girls’…trousers…, knitted…, trousers…, of cotton, other, trousers…, girls’, other, other. The duty rate will be 14.9 percent ad valorem for both. The infants’ style falls within textile category designation 239 and the toddlers’ style within 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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