The tariff classification of a man’s pair of trousers from Sri Lanka

NY E87681 October 1, 1999 CLA-2-62:RR:NC:WA:357 E87681 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Ms. Pattie Zimmerman Charles M. Schayer & Co. 15210 32nd Ave South Ste D Seattle, WA 98188 RE: The tariff classification of a man’s pair of trousers from Sri Lanka Dear Ms. Zimmerman: In your letter dated September 8, 1999, on behalf of Cabela’s, Inc., you requested a classification ruling. The sample submitted, set 921119, “Backpack Rainwear Pant”, is a pair of trousers constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating on the inner surface. In a phone conversation it was indicated that the garment could be packed into the pocket of a jacket which will be imported and sold separately. It was also indicated that the trousers will be imported under style number 921120 in tall sizes. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have an elasticized waistband with an inner drawcord tightening. At the bottom of each trouser leg there is a snap closure at the ankle. The pair of trousers does not have any pockets. The sample is being returned to you as you have requested. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's or boys’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.4 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men’s trousers and breeches: of synthetic fibers: other. The duty rate will be 28.8 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints 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 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 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division