The tariff classification of a man’s pant and textile material belt from Sri Lanka

NY K81879 December 16, 2003 CLA-2-62:RR:NC:WA:355 K81879 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Ms. Lori J. Pender Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a man’s pant and textile material belt from Sri Lanka Dear Ms. Pender: This letter is being issued to correct a typographical error involving an HTS number in NY ruling K80766. In that letter, HTS 6203.43.4015 was typed; what was intended was 6203.42.4015. The letter with corrections follows: In your letter dated November 19, 2003, you requested a classification ruling. You submitted a sample of a man’s pair of pants with a textile belt, identified as style AM8023. The pants are made of 100% cotton woven fabric. They feature a buttoned waistband; a zippered front fly; seven belt loops; two front slash pockets; two back pockets with flaps; a zippered pocket located on the right side seam at the thigh; a narrow pocket located along the left side seam, also at the thigh; and hemmed pant legs. The garment also has a webbed textile belt threaded through the belt loops. The belt matches the garment in color. In your letter you state that the belt is packed with the pants, already threaded through the belt loops; and that it will be sold at retail as one unit of pants and belt. The belt is not designed to be sold separately. The sample will be returned as you have requested. An examination of the belt and pants shows that the belt is clearly designed to accompany the pants. Its dimensions fit the belt loops and the color matches as closely as possible to that of the pants. The pants and belt are a composite good. The applicable subheading for style AM8023 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 16.7% ad valorem. In 2004, the duty rate will be 16.6% ad valorem. Style AM8023 falls within textile category designation 347. Based upon international textile trade agreements products of Sri Lanka 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