The tariff classification of beach pants for boys’ wear from Sri Lanka

NY M87430 October 27, 2006 CLA-2-62:RR:NC:TA:358 M87430 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of beach pants for boys’ wear from Sri Lanka Dear Ms. Malina: In your letter dated October 19, 2006 you requested a classification ruling. Submitted style 203047/199836/200489, manufactured from woven fabric of 100% nylon that you state is coated for water resistance, is an unlined pair of trousers that extends below the knee. Styling characteristics of this garment include a fully elasticized waistband through which a drawstring is threaded, a mock, fly-front opening, an open pocket at each side of the front, a closed pocket at the back, grommeted for drainage, and buttoned tabs at the lower portion of each of the legs in order to adjust their lengths. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…trousers…of synthetic fibers, other, other, other, water resistant trousers or breeches. If the garment does not pass this test, then the applicable tariff subheading for it will be 6203.43.4020, HTSUS, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers and breeches, boys’, other. The duty rates will be 7.1 and 27.9 per cent ad valorem, respectively. 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/. In either case, the trousers fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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