CLA-2-62:RR:NC:TA:355 F80689
Ms. Meredith Covey
Gap, Inc.
One Harrison Street
San Francisco, CA 94105
RE: The tariff classification of trousers and shorts from Macau
Dear Ms. Covey:
In your letter dated December 8, 1999, you requested a classification ruling.
You submitted six samples of men’s wearing apparel, requested classification advice for the items based upon modifications to the submitted samples and claimed that these were “nearly identical” to styles ruled on in a prior preclassification. We will not consider the items with modifications, but are predicating our classification advice upon the samples in their submitted condition. These samples are not “nearly identical” to the items of the preclassification and will not treated as such for purposes of classification. Your samples will be returned as requested.
Style 773046 is described as a 100 percent linen men’s bottom. It has long hemmed legs and a fully elasticized waist. The drawstring begins at each side seam, extending to the front of the pants. The drawstring does not encircle the entire waist. There are side seam pockets. There is no fly on the garment.
Style 773047 is identical to the long pants style 773046 above, except that the drawstring encircles the entire waist and the pants legs are short.
Style 773049 is described as a 100 percent cotton piece dyed men’s bottom. It has long hemmed legs and a fully elasticized waist. The drawstring begins at each side seam, extending to the front of the pants. The drawstring does not encircle the entire waist. There are side seam pockets. There is no fly on the garment.
Style 773050 is identical to the long pants style 773049 above, except that the drawstring encircles the entire waist and the pants legs are short.
Style 773052 is described as a 100 percent cotton yarn dyed men’s bottom. It has long hemmed legs and a fully elasticized waist. The drawstring begins at each side seam, extending to the front of the pants. The drawstring does not encircle the entire waist. There are side seam pockets. There is no fly on the garment.
Style 773053 is identical to the long pants style 773049 above, except that the drawstring encircles the entire waist and the pants legs are short.
The applicable subheading for style 773046 will be 6203.49.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s suits, …trousers, bib and brace overalls, breeches and shorts, of other textile materials, other, trousers and breeches, other. The duty rate will be 2.9 percent ad valorem. The duty rate in the year 2000 will remain the same; 2.9 percent ad valorem.
The applicable subheading for style 773047 will be 6203.49.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s suits, …trousers, bib and brace overalls, breeches and shorts, of other textile materials, other, shorts. The duty rate will be 2.9 percent ad valorem. The duty rate in the year 2000 will remain the same; 2.9 percent ad valorem.
The applicable subheading for styles 773049 and 773052 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s suits, …trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s, other. The duty rate will be 17.2 percent ad valorem. The duty rate in the year 2000 will be 17 percent ad valorem.
The applicable subheading for styles 773050 and 773053 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s suits, …trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, men’s. The duty rate will be 17.2 percent ad valorem. The duty rate in the year 2000 will be 17 percent ad valorem.
Styles 773046 and 773047 fall within textile category designation 847. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. These requirements also exist for the year 2000.
Styles 773049, 773050, 773052 and 773053 fall within textile category designation 347. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. These requirements also exist for the year 2000.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 355 at 212-637-7082.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division