The tariff classification of boys’ flannel pants from Hong Kong.

NY G89980 April 18, 2001 CLA-2-62:RR:NC:WA:355 G89980 CATEGORY: Classification TARIFF NO.: 6203.42.4045 Ms. Fariba Jalili C.F.L. Sportswear Trading, Inc. 350 Fifth Avenue, Suite 4010 New York, NY 10118 RE: The tariff classification of boys’ flannel pants from Hong Kong. Dear Ms. Jalili: In your letter dated April 11, 2001, you requested a classification ruling. You submitted a sample of boys’ flannel pants, identified as style 51677. You state that the garment is made of 100 percent woven cotton flannel. The garment features an elasticized waistband which closes at the front by means of a button, a placketed fly which has two hidden buttons, two side seam pockets, and long hemmed pant legs. There is a back seat panel of fabric which is overlocked stitched in place with contrasting thread as if to emphasize this particular construction detail. The pants are submitted in a boys’ size ten. Your sample will be returned as you have requested. The applicable subheading for style 51677 will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, boys’, other, other. The duty rate will be 16.9 percent ad valorem. Style 51677 falls within textile category designation 347. Based upon international textile trade agreements products of Hong Kong 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division