The tariff classification of a boy’s pair of trousers from Indonesia

NY K89890 October 20, 2004 CLA-2-62:RR:NC:WA:357 K89890 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a boy’s pair of trousers from Indonesia Dear Mr. Nagel: In your letter dated September 27, 2004, you requested a classification ruling. The sample submitted, style number P9032, is a boy’s pair of pull-on trousers constructed of a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the trousers have a polyurethane coating for water resistance. The trousers are lined with a knit 65% polyester/35% cotton fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment has an elasticized waistband, two front pockets below the waist and long hemmed trouser legs with articulated knees. The “Champion” logo is embroidered onto the left hip area. The outer portion of each side seam has a contrasting color strip of overlay fabric along the length of each leg. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Indonesia are presently subject to quota restraints 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division