The tariff classification of trousers for boys’ wear from Thailand

NY M81462 March 30, 2006 CLA-2-61:RR:NC:TA:358 M81462 CATEGORY: Classification TARIFF NO.: 6103.43.1540 Kimberly Hoch Spyder Active Sports, Inc. 4725 Walnut Boulder, CO 80301 RE: The tariff classification of trousers for boys’ wear from Thailand Dear Ms. Hoch: In your letter dated March 15, 2006 you requested a classification ruling. Submitted style “Development sample: Boy’s fleece pant”, manufactured from fleece fabric of 100% polyester, is a loosely fitted pair of trousers, fully elasticized around the waistband through which a drawstring is threaded. The applicable subheading for this garment will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…trousers…knitted…of synthetic fibers, trousers…, other, trousers…, boys’, other. The duty rate will be 28.2 percent ad valorem Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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