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NY H81536





July 27, 2001

CLA-2-61:RR:NC:TA:N3:356 H81536

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1040; 6103.43.1540

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of boys’ knit pants from Mexico.

Dear Ms. Disher:

In your letter dated May 25, 2001, you requested a tariff classification ruling. As requested, your samples will be returned.

Style SB29 is a pair of boys’ pants constructed from finely knit fabric that is napped on the inside surface. The fiber content will be 77 percent cotton, 23 percent polyester in dark colors; 70 percent cotton, 30 percent polyester in medium gray heather; and 50 percent cotton, 50 percent polyester in dark gray heather. Style SB29 features a rib knit waistband with an outside drawstring; side seam pockets; and tunnel elastic cuffs at the ankles.

The applicable subheading for Style SB29 in blends of 77 percent cotton, 23 percent polyester (dark colors) and in 70 percent cotton, 30 percent polyester (medium gray heather) will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches: boys’: other. The duty rate will be 16.4 percent ad valorem.

The applicable subheading for Style SB29 in 50 percent cotton, 50 percent polyester (dark gray heather) will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: other: trousers and breeches: boys’: other. The duty rate will be 28.7 percent ad valorem.

At the time of entry, Customs may verify the actual fiber content of Style SB29 in 50 percent cotton, 50 percent polyester (dark gray heather). If the fiber content differs from the weight breakdown indicated in your letter, the tariff classification may differ from the information indicated above.

Style SB29 in blends of 77 percent cotton, 23 percent polyester (dark colors) and in 70 percent cotton, 30 percent polyester (medium gray heather) falls within textile category designation 347. Style SB29 in 50 percent cotton, 50 percent polyester (dark gray heather) falls within textile category designation 647. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints.

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 this ruling letter or the control number listed above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,

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