The tariff classification of boys’ pants from Bangladesh.

N237574 February 20, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6203.43.4020 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of boys’ pants from Bangladesh. Dear Ms. White-Santiago: In your letter dated January 16, 2013, you requested a classification ruling. As requested, the sample will be returned to you. Style V2722L0027 is a pair of boy’s pull-on pants. The garment shell is composed of woven polyester fabric that has a polyurethane coating. The pants will be imported in boy’s sizes. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The pants have a fabric enclosed elasticized waistband with adjustable tunnel drawstring, side seam pockets, vertical side seam nylon taffeta trim extending from below the waistband to the lower leg area and hemmed fabric at the leg openings. The pants shell, including the fabric layer beneath the taffeta trim is woven polyester fabric that has an outer surface polyurethane coating. The garment is eligible for classification as water resistant. If the pants pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3590, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the pants do not pass the water resistance test, than the applicable subheading for the garments will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other: boys’ trousers and breeches: of synthetic fibers other. The duty rate will be 27.9 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division