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

NY J82377 April 7, 2003 CLA-2-62:RR:NC:WA:357 J82377 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Mr. Jay Snyderman Pacific Garment Mfg. Group Ltd. 10 Willow Lake Irvine, CA 92714 RE: The tariff classification of a man’s pair of trousers from Malaysia Dear Mr. Snyderman: In your letter dated March 19, 2003, you requested a classification ruling. The sample submitted, style number AB-1007, is a man’s pair of pull-on trousers constructed of a shell composed of a woven microfiber 100% polyester fabric which has a polyurethane coating. The trousers are lined in the upper portion of the leg with a knit 65% polyster/35% cotton jersey fabric and in the lower portion with a woven 100% nylon taffeta 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 with an inner drawcord tightening, two side seam pockets below the waist and long hemmed trouser legs with a 10-inch zipper opening at the ankle area. The trousers feature a stitched seam that extends along the length on the front portion of each leg. 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 trousers fall within textile category designation 647. Based upon international textile trade agreements products of Malaysia 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division