The tariff classification of a man’s pair of trousers from Vietnam

NY J80804 February 28, 2003 CLA-2-62:RR:NC:WA:357 J80804 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Mr. Brandon Terrell UPS Supply Chain Solutions 1600 Genessee Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s pair of trousers from Vietnam Dear Mr. Terrell: In your letter dated February 10, 2003, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number 4464, “Men’s Microfiber Windpant”, is a man’s pair of pull-on trousers constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating for water resistance. The trousers are lined with a woven 100% nylon fabric. 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 and long trouser legs with a zipper opening at the ankle area. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. 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 7.2 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers. The duty rate will be 28.1 percent ad valorem. The trouser falls within textile category designation 647. Based upon international textile trade agreements products of Vietnam are neither subject to quota restraints nor the requirement of a visa. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division