The tariff classification of men’s cotton pants from China

NY K85470 May 11, 2004 CLA-2-62:RR:NC:WA:355 K85470 CATEGORY: Classification TARIFF NO.: 6203.42.4010 Ms. Kristi Modlin Cabela’s, Inc. One Cabela Drive Sidney, NE 69160 RE: The tariff classification of men’s cotton pants from China Dear Ms. Modlin: In your letter dated April 22, 2004, you requested a classification ruling. You submitted a pair of men’s pants identified as 3X Dry Pants, Set #94-2420. The pants are made of woven fabric, part 100% woven cotton blue denim, and part 100% woven nylon fabric. The pants feature a buttoned left over right waistband with five belt loops; two front pockets; a small front watch pocket; two back patch pockets and hemmed leg openings. The lower ¾ of the front pant leg is covered with woven nylon fabric and the back lower leg (beginning just below the knee) is covered with the same nylon fabric. From information that you have supplied, it is calculated that the nylon fabric covers approximately 57% of the surface area of the garment, yet the cotton denim fabric comprises 80% of the total fabric weight. The essential character of the garment is imparted by the cotton denim fabric. You ask if the garment can be classified as water resistant because the nylon overlay has polyurethane coated water-resistant finish. A substantial portion of the garment is not comprised of water-resistant fabric. Further, as the essential character is imparted by the denim fabric, the garment is considered to be “of” cotton fabric. There is no provision for water-resistant cotton pants under heading 6203. The applicable subheading for Set 94-2420 will be 6203.42.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Men’s: Blue Denim. The duty rate will be 16.6% ad valorem. Set 94-2420 falls within textile category designation 347. Based upon international textile trade agreements products of China are subject to quota 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division