The tariff classification of children’s woven pants from Guatemala

PD G81258 September 14, 2000 CLA-2-62:LA:S:T:1:2:G04 G81258 CATEGORY: Classification TARIFF NO.: 6204.62.4050 Mr. Mario Rene Bethancourt Comision Nacional De Administracion De Cuotas Textiles Y Prendas De Vestir Calle14-30, zona 13 Guatemala, C.A. 01013 RE: The tariff classification of children’s woven pants from Guatemala Dear Mr. Bethancourt: In your letter dated August 17, 2000, you requested a tariff classification ruling. The submitted sample, which was not identified with a style number, is a child’s pant constructed from 100% cotton woven, yarn-dyed flannel fabric. The garment features a fully elasticized waistband, a non-functional drawstring in the front, side slash pockets, a patch pocket with pocket flap and a Velcro-type closure on the lower left leg, and hemmed leg openings. Although no size range was indicated in your letter, the submitted sample is a child’s size 4/5. Your sample will be returned as requested. The applicable subheading for the pants will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: trousers and breeches: girls’: other: other. The rate of duty will be 17% ad valorem. The pants fall within textile category designation 348. As a product of Guatemala, 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.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, Lawrence J. Rosenzweig Acting Port Director Los Angeles-Long Beach Seaport