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NY K86665





June 16, 2004
CLA-2-61;62:RR:NC:TA:358 K86665

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1540; 6203.42.4045

Thomas MacMahon
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of boys’ trousers from Vietnam

Dear Mr. MacMahon:

In your letter dated June 4, 2004 you requested a classification ruling.

Submitted style 254693 “Mountain Expedition Pant” is comprised of two pieces. One of the pieces is a pair of trousers, manufactured from woven fabric of 70% cotton/30% nylon, and characterized by a partially elasticized, belt-looped waistband which buttons together above a zippered, fly-front opening, by various pockets, and at the outer side of each of the lower legs by a vertical opening which fastens together by means of fasteners similar to the VELCRO brand. The other of these pieces is a pair of trousers, manufactured from fleece fabric of 100% polyester, and characterized by elasticized ankles, and on the partially elasticized waistband, which snaps together above the fly-front opening, by buttons which can attach to the inside of the waistband of the woven garment.

As you have requested, the submitted sample is being returned.

The applicable subheading for the woven garment of this style will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’trousersof cotton, other, trousers, boys’, other, other; and for the fleece garment of this style will be 6103.43.1540, HTS, which provides for boys’trousersknitted, trousersof synthetic fibers, trousersother, trousersboys’, other. The duty rates will be 16.6 and 28.2 percent ad valorem, respectively.

The woven trousers fall within textile category designation 347 and the knitted ones within 647. Based upon international textile trade agreements products of Vietnam may be subject to quota and 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,

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