The tariff classification of boys’ trousers from China or Sri Lanka

NY L88036 October 17, 2005 CLA-2-62:RR:NC:TA:358 L88036 CATEGORY: Classification TARIFF NO.: 6203.42.4045 Lisa Man Wearfirst Sportswear, Inc. 42 West 39 Street New York, NY 10018 RE: The tariff classification of boys’ trousers from China or Sri Lanka Dear Ms. Man: In your letter dated October 3, 2005 you requested a classification ruling. Submitted style 620L is manufactured from woven fabric of 70% cotton/30% nylon. Although you state that this fabric is coated with 600mm polyurethane, this coating is not visible. Extending below the knees, this garment is a widely fitted pair of trousers, buttoning at the waistband above a fly-front, zippered opening. The applicable subheading for this style will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers…of cotton, other, trousers and breeches, boys’, other, other. The duty rate will be 16.6 percent ad valorem. The trousers falls within textile category designation 347. 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