The tariff classification of men’s trousers from China and Sri Lanka

NY L85780 July 21, 2005 CLA-2-62:RR:NC:TA:357 L85780 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Ms. Lisa Man Wearfirst Sportswear, Inc. 42 West 39th St. New York, NY 10018 RE: The tariff classification of men’s trousers from China and Sri Lanka Dear Ms. Man: In your letter dated June 21, 2005, you requested a classification ruling. The submitted sample, style 541, is a men’s pair of cargo pants made from a woven 100% polyester fabric with a 600mm polyurethane coating. The pants have a button closure at the waist, a zippered fly, an inner drawstring at the waist, slant pockets with mesh lining in the front, two rear pockets with button-through flaps, bellows pockets with button-through flaps on the thighs and a full lining. The coating on the shell fabric is not visible as that term has been defined for tariff purposes. However, the garment is eligible for classification as water resistant. If meeting the terms of HTS Chapter 62 Additional U.S. Legal Note 2, 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. If not meeting the terms of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s trousers and breeches of synthetic fibers. The duty rate will be 27.9 percent ad valorem. These trousers fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division