The tariff classification of boys’ convertible pants from Bangladesh

NY L88743 November 22, 2005 CLA-2-62:RR:NC:TA:358 L88743 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ convertible pants from Bangladesh Dear Ms. Monahan: In your letter dated November 7, 2005 you requested a classification ruling. Submitted style B35Y04N, manufactured from woven fabric of 70% nylon/30% cotton that you state is coated by PU of 600mm thickness, is a pair of trousers, characterized by an adjustable tab at each of the ankles, by a zippered, fly-front opening, by a fully elasticized waistband through which an adjustable drawstring is threaded, by various pockets, and surrounding each of the knees by a zipper by means of which the lower leg can detach. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6203.43.3500, HTS, which provides for …boys’…trousers…of synthetic fibers, other, other, other, water resistant trousers or breeches. If the garment does not pass this test, then the applicable HTS subheading for it will be 6203.43.4020, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers and breeches, boys’, other. The duty rates will be 7.1 and 27.9 percent ad valorem, respectively. Whether or not water resistant the garment falls within textile category designation 647. 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