The tariff classification of a pair of children's unisex wind pants from China or Thailand
Issued August 20, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.63.3000, 6204.63.3530
Headings: 6204
Product description
The submitted sample, style Y3650, is a pair of children's unisex trousers with an outer shell of 100 percent nylon taffeta coated with polyurethane on the inside surface and lined with 100 percent cotton knit jersey. The pull-on trousers have an elasticized waist, a slash pocket on each side, and elasticized cuffs. Style Y3650 will be imported in children's sizes S(6-8), M(10-12), and L(14-16). If the trousers pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then
CBP rationale
the applicable subheading for the trousers will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers. the applicable subheading for the trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers.
Full text
PD A86214 August 20, 1996 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6204.63.3000; 6204.63.3530 Mr. Brian Wavra Rainfair, Inc. Box 1647 Racine, WS 53401 RE: The tariff classification of a pair of children's unisex wind pants from China or Thailand Dear Mr. Wavra: In your letter dated July 31, 1996 you requested a tariff classification ruling. The submitted sample, style Y3650, is a pair of children's unisex trousers with an outer shell of 100 percent nylon taffeta coated with polyurethane on the inside surface and lined with 100 percent cotton knit jersey. The pull-on trousers have an elasticized waist, a slash pocket on each side, and elasticized cuffs. Style Y3650 will be imported in children's sizes S(6-8), M(10-12), and L(14-16). If the trousers pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the trousers will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers...of synthetic fibers, ...water resistant trousers or breeches. The duty rate will be 7.5% ad valorem. If the trousers do not pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers...of synthetic fibers, ..., trousers and breeches, girls', other. The duty rate will be 30 % ad valorem. As requested, your sample will be returned. The trousers fall within textile category designation 648. Based upon international textile trade agreements, products of China and Thailand are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, John J. Deegan Port Director Atlanta, GA
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