The tariff classification of trousers for boys’ wear from China

NY I80429 April 12, 2002 CLA-2-62:RR:NC:TA:358 I80429 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of trousers for boys’ wear from China Dear Ms. Moyer: In your letter dated April 5, 2002 you requested a classification ruling. Submitted style 70333 is a lined garment, characterized by a fully elasticized waistband through which a drawstring is threaded, and by loosely fitted legs at the outer side of each of which is a zippered opening, extending vertically from the ankle. You state that the woven fabric of 65% polyester/35% cotton, which forms the outershell of the garment, has been coated with water resistant coating of 600 mm pu. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6203.43.3500, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, water resistant trousers or breeches. If the garment does not pass this test, then the applicable HTS subheading for it will be 6203.43.4020, which provides for …boys’ trousers…of synthetic fibers, other, other, other, other, other, trousers…, boys’, other. The duty rates will be 7.2 and 28.3 per cent ad valorem, respectively. In either case the garment falls within textile category designation 647. Based upon international textile trade agreements products of China may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division