E89532 E8 Ruling Active

The tariff classification of boys’ pants from Hong Kong, India or the Philippines.

Issued November 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4045

Headings: 6203

Product description

As requested, the sample will be returned to you. Your submitted samples, style WS 20, is a boys’ 100% cotton woven pant. The garment features an elasticized waistband, a mock fly front, side slash pockets, one back pocket and hemmed bottoms.

CBP rationale

The applicable subheading for style WS 20 will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: boys’: other: other, boys’: other.

Full text

NY E89532 November 10, 1999 CLA-2-62:RR:NC:WA:355 E89532 CATEGORY: Classification TARIFF NO.: 6203.42.4045 Ms Lisa J. Larkin Westport Supply Company Two Corporate Drive Shelton, CT 06484 RE: The tariff classification of boys’ pants from Hong Kong, India or the Philippines. Dear Ms. Larkin: In your letter dated November 2, 1999, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted samples, style WS 20, is a boys’ 100% cotton woven pant. The garment features an elasticized waistband, a mock fly front, side slash pockets, one back pocket and hemmed bottoms. The applicable subheading for style WS 20 will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: boys’: other: other, boys’: other. The duty rate will be 17.2 percent ad valorem. Style WS 20 falls within textile category designation 347. Based upon international textile trade agreements products of Hong Kong, India and the Philippines are subject to quota and the requirement of a visa. 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.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. If you have any questions regarding the ruling, contact National Import Specialist Gerard Shea at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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