CLA-2-61:RR:NC:TA:358 J86137

Toni A. Loscalzo
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of girls’ trousers from Swazaland, Kenya, or Lesotho

Dear Ms. Loscalzo:

In your letter dated July 14, 2003, written on behalf of Star Ride Kids Inc., you requested a classification ruling.

Submitted style 4664, manufactured from finely knitted fabric of 60% cotton/40% polyester, is a pair of flared trousers through the wide, rib-knitted, elasticized waistband of which an adjustable drawstring is threaded.

The applicable subheading for this garment will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, trousers…, girls’, other, other. The duty rate will be 15.1 per cent ad valorem.

The trousers fall within textile category designation 348. Based upon international textile trade agreements products of Swazaland, Kenya, or Lesotho are not presently subject to quota nor the requirement of a visa.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division