The tariff classification of men’s cotton pants from China

NY H87267 January 25, 2002 CLA-2-62:RR:NC:WA:355 H87267 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of men’s cotton pants from China Dear Mr. Maher: In your letter dated January 22, 2002, you requested a classification ruling on behalf of American Basics. You submitted a garment identified as style 23G660AM. You state they are made of 100 percent woven cotton and are made in China. You submitted no other information about the garment. Although you called them pajama bottoms, they appear indistinguishable from garments generally recognized as lounge pants. The garment features two deep side seam pockets, hemmed pant legs, a one button front fly that does not gape, and an elasticized waistband with a draw tape. The garment as submitted was sized 2X.. The dimensions of the garment are appropriate for the size submitted. The applicable subheading for the pants will be 6203.42.4015, 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, men’s, other. The duty rate will be 16.8 percent ad valorem. Style 23G660AM falls within textile category designation 347. Based upon international textile trade agreements products of China 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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division