The tariff classification of three pairs of children’s trousers from China

NY M81112 March 15, 2006 CLA-2-62:RR:NC:WA:358 M81112 CATEGORY: Classification TARIFF NO.: 6203.43.3510; 6203.43.4020; 6204.63.3010; 6204.63.3530 Ms. Lisa York Target Customs Brokers, Inc. 33 South 6th Street Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of three pairs of children’s trousers from China Dear Ms. York: In your letter dated March 3, 2006, you requested a classification ruling on boy and girl’s snow pants. Three samples, styles 133322B, 133910 and 133325B, were submitted with your request. The items have a woven polyester fabric outer shell with polyurethane coating and a polyester fill interior. The trousers are lined with a woven 100% polyester fabric. The garments are sized for boys and girls 4-16. Sample styles 133322B and 133325B will be returned to you as requested. Styles 133322B and 133910 are boys’ polyfill pants. The styles have a fly front opening with two-snap fasteners on the front of the waistband, fully sealed seams, zippered side seam pockets, cargo leg pockets with Velcro type flap closures, ankle scuff guards and hidden elastic leg sleeves. Style 133322B has an elasticized rear waistband, five belt loops, adjustable side seam waistband tabs secured by Velcro type closures and a rear welt pocket that is secured by a Velcro type closure. Style 133390 has elasticized fabric at the waistband sides, four belt loops, adjustable side seam waistband tabs secured by Velcro type closures, two inseam pockets below the rise that are secured by zipper closures and two rear welt pockets secured by zipper closures. Style 133325B is a pair of girl’s polyfill pants. The style has an elasticized rear waistband, five belt loops, adjustable side seam waistband tabs secured by Velcro type closures, a zippered fly front with metal snap closure, fully sealed seams, side seam pockets secured by zipper closures, two rear patch pockets with textile flaps secured by Velcro type closures and hidden elastic leg sleeves. Style 133325B has a rear welt pocket that is secured by a Velcro type closure. The trousers have a fly front opening with zipper closure and one-snap fastener on the front of the waistband. The applicable subheading for the boy’s trousers, style 133390 and style 133322B, if water resistant, will be 6203.43.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and breeches: of synthetic fibers, water resistant, ski/snowboard pants. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the boy’s trousers, style 133390 and style 133322B, if not water resistant, will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’ trousers and breeches, of synthetic fibers, other, other. The duty rate will be 27.9 percent ad valorem. The applicable subheading for the girl’s trousers, style 133325B, if water resistant, will be 6204.63.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and breeches, of synthetic fibers, water resistant, other, other. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the girl’s trousers, style 133325B, if not water resistant, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girl’s trousers and breeches, of synthetic fibers, other, other. The duty rate will be 27.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Boys’ trousers fall within textile category designation 647. Girls’ trousers fall 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division