The tariff classification of a pair of men’s uniform trousers from Macau

NY K84505 April 20, 2004 CLA-2-62:RR:NC:WA:357 K84505 CATEGORY: Classification TARIFF NO.: 6203.43.3500 Mr. Stephen S. Spraitzar George R. Tuttle A Professional Corporation Three Embarcadero Center, Suite 1160 San Francisco, California 94111 RE: The tariff classification of a pair of men’s uniform trousers from Macau Dear Mr. Spraitzar: In your letter dated March 19, 2004, on behalf of your client, 5.11 Tactical Series, you requested a classification ruling. The sample submitted, style number 44058, is a man’s pair of policeman’s “B” Class Uniform trousers constructed of a shell composed of a woven 65% polyester/35% rayon fabric which has a Teflon coating for water resistance. The garment allows the officer in the field to have protection from rain, snow and sleet, while being light enough to provide coverage and protection in the heat. 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 portion of the waistband. The waistband has elastic on each side and an elasticized band on the inner portion of the rear waist which is used for comfort and mobility, and five self-fabric extra wide belt loops to accommodate the extra wide utility gun belts worn by officers in the field. The trousers have two front pockets with a zippered pocket inside the right front pocket and two rear pockets with button and loop closures below the waist. The trousers also have long hemmed trouser legs with two double entry cargo pockets and two utility pockets on the thigh area. The cargo pockets are secured in the front portion of the pocket by a flap with a hook and loop fastener and in the rear portion by a zipper closure. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. The applicable subheading for the trousers will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other: men’s or boys’ water resistant trousers and breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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