The tariff classification of boys’ convertible pants from Bangladesh

NY M81174 March 15, 2006 CLA-2-62:RR:NC:TA:358 M81174 CATEGORY: Classification TARIFF NO.: 6203.42.4045 Baste Ellingsen Seattle Pacific Industries P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ convertible pants from Bangladesh Dear Ms. Ellingsen: In your letter dated March 7, 2006 you requested a classification ruling. Submitted style B3W534N, manufactured from woven fabric of 70% cotton/30% nylon, is a pair of trousers, styled by a zippered, fly opening, by a buttoned waistband through which an adjustable drawstring is threaded, and by various pockets, that detaches into a pair of shorts by unfastening the zipper surrounding the area below each of the knees. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…trousers…of cotton, other, trousers and breeches, boys’, other, other. The duty rate will be 16.6 per cent 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/. This garment 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division