The tariff classification of two pairs of boys’ snow pants from China

NY M83512 May 22, 2006 CLA-2-62:RR:NC:WA:358 M83512 CATEGORY: Classification TARIFF NO.: 6203.43.3510; 6203.43.4020 Ms. Patricia Kittel Target Customs Brokers, Inc. 33 South 6th Street Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of two pairs of boys’ snow pants from China Dear Ms. Kittel: In your letter dated May 15, 2006, you requested a classification ruling on boy and girl’s snow pants. Two samples, styles 133613 and 136315, 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 XS to XL, equivalent to 4-16. Both samples will be returned to you as requested. 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. They also have an elasticized rear waistband, waistband belt loops, adjustable side seam waistband tabs secured by Velcro type closures, a rear welt pocket (style 136315) secured by a Velcro type closure and rear patch pockets (style 133613) with fabric covered zipper closures. The applicable subheading for the boy’s trousers, styles 133613 and 136315, 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, 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. 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. 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