The tariff classification of a man's pair of trousers from Indonesia, Malaysia or China

NY F81060 January 11, 2000 CLA-2-62:RR:NC:WA:357 F81060 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Ms. Terri L. Johnson Columbia Sportswear Company 6600 North Baltimore Portland, Oregon 97203 RE: The tariff classification of a man's pair of trousers from Indonesia, Malaysia or China Dear Ms. Johnson: In your letter dated December 7, 1999, you requested a classification ruling. The sample submitted, style number KL8300, "Convertible X-plorer Pant", is a man's pair of trousers constructed of a shell that is composed of a woven 100% nylon fabric which has a polyurethane coating. The trousers are lined with a woven man-made fiber fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have a fly front opening that is secured by a zipper closure and one snap on the front waistband. The waistband also has four belt loops, "VELCRO"-type adjustment tabs with a plastic buckle on each side and elastic in the rear. The garment features two front pockets with "VELCRO"-type fasteners below the waist, a smaller pocket in the left front pocket and a right rear pocket that is secured by a zipper and a flap with a "VELCRO"-type fastener. The trousers also have a mesh fabric overlay pocket on the right thigh that is secured by a flap with a "VELCRO"-type fastener. The trouser legs extend to the ankles and have a drawcord tightening at the bottom hem. On each trouser leg there is a zipper surrounding the knee area. An overlay strip of fabric covers the zippers. By unzipping each zipper, the lower portion of each leg can be detached allowing the trousers to be worn as a shorter garment. The garment has textile labels with the "Columbia" logo above the right rear pocket, on the left thigh and above the right ankle. The sample is being returned to you. 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 7.3 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. The duty rate will be 28.6 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Indonesia, Malaysia or China 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