The tariff classification of men's hunting pants from Thailand; overlay; essential character; water resistant in part

NY 894369 FEBRUARY 28, 1994 CLA-2-62:S:N:N5:357 894369 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. James F. O'Hara Stein, Shostak, Shostak & O'Hara Suite 1240 3580 Wilshire Blvd. Los Angeles, CA 90010-2597 RE: The tariff classification of men's hunting pants from Thailand; overlay; essential character; water resistant in part Dear Mr. O'Hara: In your letter dated January 28, 1994, on behalf of Columbia Sportswear Company, you requested a classification ruling. Two samples were submitted and are being returned as you requested. Grouse II, Style No. HM8560, and Upland Tough Mother Pant, Style No. HM 8080, are both made from a 100% cotton woven twill fabric which is supplemented by an oxford weave polyester fabric overlay covering the entire front portion of the leg on both garments, as well as the lower back of each leg below the knee. The vertical portions of the overlays are sewn into the side seams of the trousers. Style HM8560 has two front slant pockets, two rear pockets (one with a zipper, the other with a buttoned flap), a front zipper opening, belt loops and adjustment tabs on the waistband. Style HM8080 has two main front pockets and a coin pocket and two rear, unsecured pockets, a front zipper opening and belt loops. The base fabric is a faded denim. According to your letter the overlays provide water repellency and protection to the wearer while hunting game birds in wetlands. You also provided testing information indicating that the polyester fabric is water resistant. Based on this you suggested classification under the HTS subheading for water resistant trousers of synthetic fibers. The Customs Service has previously ruled that similarly constructed hunting pants derived their essential character from their nylon overlays because those portions provided additional protection in important areas. Therefore, we agree that the essential character of these garments is not imparted by the cotton fabric. However, we do not agree with your assertion that the garments should be classified as water resistant. Classification under the subheadings for water resistant garments is governed by Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedules of the United States, which requires that the garment, not the fabric, be water resistant. Substantial portions of both garments are made from non-water resistant, highly absorbent fabric. Consequently, except for the specific areas containing overlays, the garments do not resist water penetration. The applicable subheading for the two garments will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's trousers of synthetic fibers. The duty rate will be 29.7 percent ad valorem. Upland Tough Mother Pant, Style HM8080, may be subject to an ITC exclusion order dealing with faded denim garments produced by an acid wash method. For further information on admissibility please contact your local Customs office prior to importation of the goods. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order. These garments fall within textile category designation 647. Based upon international textile trade agreements products of Thailand are subject to the requirement of a visa. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport