The tariff classification of unisex trousers for children from China

NY L84688 May 12, 2005 CLA-2-62:RR:NC:TA:358 L84688 CATEGORY: Classification TARIFF NO.: 6204.63.3000; 6204.63.3530 Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of unisex trousers for children from China Dear Ms. Stubblefield: In your letter dated May 2, 2005 you requested a classification ruling. Submitted style 612, manufactured from woven fabric of 100% nylon that you state is coated with polyurethane, is a loose-fitting, mesh-lined pair of trousers, fully elasticized around the waistband through which an adjustable drawstring is threaded and around the ankles above each of which a zipper is vertically placed. 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 it will be 6204.63.3000, HTS, which provides for …girls’…trousers…of synthetic fibers, other, other, other, other, water resistant trousers... If the garment does not pass this test, then the applicable HTS subheading for it will be 6204.63.3530, which provides for …girls’…trousers…of synthetic fibers, other, other, other, other, other, trousers…, girls’, other. The duty rates will be 7.1 and 28.6 percent ad valorem, respectively. Whether or not water resistant, this garment falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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