K80219 K8 Ruling Active

The tariff classification of a boy’s reversible pant from China

Issued November 6, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4010

Headings: 6203

Product description

You submitted a sample of a boy’s pant identified as style 2006. The garment is made of 100% polyester woven fabric. The garment features an elasticized waistband with five belt loops, two side slant pockets, two cargo pockets over the side seams and hemmed leg openings. The garment is completely reversible and each side shares similar construction features.

CBP rationale

The applicable subheading for style 2006 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: trousers and breeches: boys’.

Full text

NY K80219 November 6, 2003 CLA-2-62:RR:NC:WA:355 K80219 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Ms. Joanna Huang American Public Co., Inc. 485 7th Ave., Suite 800 New York, NY 10018 RE: The tariff classification of a boy’s reversible pant from China Dear Ms. Huang: In your letter dated October 28, 2003, you requested a classification ruling. You submitted a sample of a boy’s pant identified as style 2006. The garment is made of 100% polyester woven fabric. The garment features an elasticized waistband with five belt loops, two side slant pockets, two cargo pockets over the side seams and hemmed leg openings. The garment is completely reversible and each side shares similar construction features. The applicable subheading for style 2006 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: trousers and breeches: boys’. The duty rate will be 28.1% ad valorem. Style 2006 falls within textile category designation 647. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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

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