The tariff classification of boys’ knit pants from China

PD E84309 July 28, 1999 CLA-2-61:LA:S:T:1:2:G04 E84309 CATEGORY: Classification TARIFF NO.: 6103.43.1540 Ms. Christine L. Lappi East Asia, Inc. 1801 E. Edinger Avenue Santa Ana, CA 92705 RE: The tariff classification of boys’ knit pants from China Dear Ms. Lappi: In your letter dated June 29, 1999, you requested a tariff classification ruling. The submitted sample, style T946002, is a pair of boys’ pants constructed from 100% polyester finely knit polar fleece fabric. The garment features a fully elasticized waistband, a mock fly front, a small embroidered logo in front, and hemmed leg openings. The garment will be imported in boys’ sizes XXS, XS, S, M, L, and XL for boys’ sized 8 and above. Your sample will be returned as requested. The applicable subheading for the pants will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits . . . trousers . . . knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic: trousers, breeches and shorts: other: trousers and breeches: boys’: other. The rate of duty will be 29.1% ad valorem. The pants fall within textile category designation 647. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport