The tariff classification of boys’ trousers from Bangladesh

NY K89190 September 10, 2004 CLA-2-62:RR:NC:TA:358 K89190 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ trousers from Bangladesh Dear Mr. Monahan: In your letter dated August 26, 2004 you requested a classification ruling. Submitted style W45S44M, manufactured from woven fabric of 69% nylon/31% cotton that you state is coated by 600mm PU, is a pair of trousers, fully elasticized around the waistband through which an adjustable drawstring is threaded, separable into a pair of shorts by means of a zipper around the knee area, styled by various pockets. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for the it will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…breeches and shorts (other than swimwear)…of synthetic fibers, other, other, other, water resistant trousers of breeches. If the garment does not pass this test, then the applicable HTS subheading for it will be 6203.43.4020, HTS, which provides for …boys’…trousers…breeches and shorts (other than swimwear)…of synthetic fibers, other, other, other, other, trousers and breeches, boys’, other. The duty rates will be 7.1 and 27.9 percent ad valorem, respectively. Whether or not water resistant, the garment falls 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division