CLA-2-62:OT:RR:NC:3:358
Ms. Linda Jeambert
Vandergrift Forwarding Company
5959 Century Blvd.
Suite 1108
Los Angeles, CA 90045
RE: The tariff classification of boys’ pants from China.
Dear Ms. Jeambert:
In your letter dated February 4, 2008, on behalf of E S Apparel Group Inc., you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style 9F82624 is a pair of boy’s pull-on pants constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The pants will be imported in boy’s sizes. The same trousers will also be imported under style number 9F82625 in toddler boy’s sizes.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The pants have an enclosed elasticized waist, two side seam pockets, a right rear pocket below the waist and hemmed fabric at the leg openings. The pants are convertible to shorts by means of a zipper closure.
The garments are eligible for classification as water resistant. If the pants pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3590, which provides for other: men’s or
boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.
If both styles do not pass the water resistance test, than the applicable subheading for the garments will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other: boys’ trousers and breeches: of synthetic fibers other. The duty rate will be 27.9 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/.
Styles 9F82624 and 9F82625 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division