The tariff classification of boys’ convertible pants from Bangladesh

NY K89189 September 29, 2004 CLA-2-62:RR:NC:TA:357 K89189 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ convertible pants from Bangladesh Dear Ms. Monahan: In your letter dated August 26, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style B45Q24M, is a pair of boys’ convertible cargo pants with a shell made from a 69% nylon/31% cotton woven fabric with a polyurethane (PU) coating for water resistance. The pants have a zippered fly, an elasticized waistband and drawcord, slant pockets at the waist, pockets with flaps in the back and double-entry bellows pockets on the thigh with zippers and flaps. A concealed zipper on each leg allows the pants to be converted to shorts. These pants are eligible for classification as water resistant. If meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the pants will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the pants will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s trousers and breeches, of synthetic fibers. The duty rate will be 27.9 percent ad valorem. These pants fall within textile category designation 647. Based upon international textile trade agreements products of Bangladesh 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