The tariff classification of outerwear trousers for boys’ wear from India

NY I83876 July 18, 2002 CLA-2-62:RR:NC:TA:358 I83876 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6302.43.4020 Kevin Maher CAir 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of outerwear trousers for boys’ wear from India Dear Mr. Maher: In your letter dated June 27, 2002, written on behalf of Children’s Place, you requested a classification ruling. Submitted style M272006 is a jersey-lined garment, characterized by wide legs, by a false fly, by an elasticized waistband through which a drawstring is threaded, and by various pockets. You state that the woven fabric of 100% nylon, which forms the outershell of the garment, has been coated with water resistant 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, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…, of synthetic fibers, other, other, other, water resistant trousers… If it 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, trousers…, boys’, other. The duty rates will be 7.2 and 28.3 per cent ad valorem, respectively. In either case the trousers fall within textile category designation 647. Based upon international textile trade agreements products of India 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division