The tariff classification of boys’ reversible trousers from China

NY K81425 December 4, 2003 CLA-2-62:RR:NC:TA:357 K81425 CATEGORY: Classification TARIFF NO.: 6203.43.3500 Ms. Joanna Huang American Public Co., Inc. 485 7th Ave., Suite 800 New York, NY 10018 RE: The tariff classification of boys’ reversible trousers from China Dear Ms. Huang: In your letter dated November 20, 2003, you requested a classification ruling. The submitted sample, style 2006-1108, is a reversible pair of cargo pants with both shells made from woven 100% polyester fabric which you indicated is coated with polyurethane for water resistance. The trousers are the pull-on type, and have an elasticized waistband with a drawstring tightening. Both sides have belt loops, slant pockets at the waist, pockets with flaps and grommets on the thighs and hemmed bottoms. One side has knit mesh inserts along the side seams, interrupted by the cargo pockets on the thighs. Because both shells are treated with polyurethane for water resistance, the presence of the knit inserts on one side would not preclude classification of this garment as water resistant. In your letter you indicated that the fabric was tested. We have not confirmed water resistance in our laboratory; however, the Customs officer handling the transaction at the time of importation may choose to do so. Based on your indication that the garment is water resistant, the applicable subheading for the trousers will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ trousers or breeches of synthetic fibers, water resistant. The duty rate will be 7.2 percent ad valorem. The duty rate in 2004 will be 7.1 percent ad valorem. These trousers fall 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division