The tariff classification of men’s denim pants from Thailand or Malaysia.

NY L86379 August 1, 2005 CLA-2-62:RR:NC:TA:N3:356 L86379 CATEGORY: Classification TARIFF NO.: 6203.42.4010 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of men’s denim pants from Thailand or Malaysia. Dear Ms. Malina: In your letter dated July 13, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style 54139 is a pair of men’s 100% cotton, blue denim pants. The pants feature a flat waistband with seven belt loops; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; two rear welt pockets with flaps and button closures; and hemmed legs. In your letter, you state that the style number above was used in NY D87345, issued to your company on May 24, 1999 for women’s supplex pants. You also state that the development of that garment was dropped after the ruling was issued and the women’s pants were never imported. The style number is now being assigned to men’s utility pants. The applicable subheading for Style 54139 is in 6203.42.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton: other: other: trousers and breeches: men’s: blue denim. The duty rate is 16.6 percent ad valorem. Style 54139 falls within textile category designation 347. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division