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K86106 K8 Ruling Active

The tariff classification of trousers for girls’ wear from Hong Kong

Issued May 14, 2004 by U.S. Customs and Border Protection.

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K8 K86106 (May 14, 2004)

Tariff classification

HTS codes: 6204.62.4040

Headings: 6204

Product description

Submitted style 251736 is a pair of trousers, manufactured from blue denim of 100% cotton and characterized by flared legs, by a zippered, fly-front opening, by various pockets, and by an embroidered belt of imitation suede that is threaded through belt loops around the waistband.

CBP rationale

The applicable subheading for this style will be 6204.62.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, blue denim, other.

Full text

NY K86106 May 14, 2004 CLA-2-62:RR:NC:TA:358 K86106 CATEGORY: Classification TARIFF NO.: 6204.62.4040 Kam Lee Luen Garment Factory Ltd. Block A & B, 11th floor Mai Sik Industrial Building 1-11 Kwai Ting Road, Kwai Chung N.T. Hong Kong RE: The tariff classification of trousers for girls’ wear from Hong Kong Dear Sirs: In your letter dated May 11, 2004 you requested a classification ruling. Submitted style 251736 is a pair of trousers, manufactured from blue denim of 100% cotton and characterized by flared legs, by a zippered, fly-front opening, by various pockets, and by an embroidered belt of imitation suede that is threaded through belt loops around the waistband. The applicable subheading for this style will be 6204.62.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, blue denim, other. The duty rate will be 16.6 percent ad valorem. This style falls within textile category designation 348. Based upon international textile trade agreements products of Hong Kong 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 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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