CLA-2-62:RR:NC:WA:358
Leah Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th floor
San Francisco, CA 94111
RE: The tariff classification of boys’ pants from China
Dear Ms. Cantero:
In your letter dated December 12, 2006, you requested a classification ruling.
One sample of boy’s woven pants representing five styles was submitted with your request. The styles are identical except for the sizes. Style 8830069 is sized for infants 3-6 months, style 8830077 is sized for infants 6-12 months, style 8830036 is sized for infants 12-18 months, style 8830044 is sized for infants 18-24 months and style 8830051 is sized for toddlers 36 months. The full cut pull-on style trousers have a covered elasticized waistband and hemmed cuffs. The garment is made of cotton twill fabric.
The sample is being returned to you as you have requested.
The applicable subheading for the pants, styles 8830069, 8830077, 8830036 and 8830044 will be 6209.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, trousers, breeches and shorts, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the pants, style 8830051 will be 6203.42.4046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, of cotton, other, other, other, boys’ trousers and breeches, other, other. The duty rate will be 16.6 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/.
Babies’ woven cotton pants fall within textile category designation 239. Boy’s woven cotton pants fall within textile category designation 347. 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