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

NY K89889 October 20, 2004 CLA-2-62:RR:NC:WA:357 K89889 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a man’s pair of trousers from Guatemala Dear Mr. Nagel: In your letter dated September 27, 2004, you requested a classification ruling. The sample submitted, style number P9010, is a man’s pair of pull-on trousers constructed of a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the trousers have a polyurethane coating for water resistance. The trousers are lined in the upper portion of the garment with a mesh fabric and in the lower portion with a woven 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 and a right rear pocket with a zipper closure below the waist, and long hemmed trouser legs with a zipper opening at the ankle area. On the outer portion of each side seam there is a contrasting color strip of fabric along the length of the leg. The “Champion” logo is embroidered onto the lower portion of the left leg. 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 7.1 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 27.9 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Guatemala are not presently subject to quota restraints or 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