The tariff classification of men’s woven pants from Bangladesh.

N043341 December 2, 2008 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Clint Biggerstaff Marisol International 2424 W. Kingsley, Ste. C Springfield, MO 65807 RE: The tariff classification of men’s woven pants from Bangladesh. Dear Mr. Biggerstaff: In your letter dated October 31, 2008, you requested a tariff classification ruling on behalf of Mahco, Inc. As requested, your sample will be returned. Style M-UGP-DN-K is a pair of men’s woven field pants that are designed for wear while hunting. The pants are constructed from 100% cotton blue denim fabric with large overlays of 100% polyester canvas fabric. The canvas overlays extend from just below the crotch to the bottom of the front legs and from just below the knee to the bottom of the back legs. Style M-UGP-DN-K has a fly front opening with a zipper closure, a single button on the waistband; five belt loops, two front pockets with a small coin pocket inside the right front pocket, two rear patch pockets, and hemmed legs. The cotton denim fabric comprises approximately 52% of the visible surface area of the garment and the polyester canvas fabric comprises approximately 48% of the visible surface area of the garment. As neither component comprises 60% of the visible surface area, classification will be according to General Rule of Interpretation (GRI) 3(b). Following HQ 950918 of March 31, 1992, the polyester canvas fabric provides the essential character to the hunting pants. Consequently the applicable subheading for Style M-UGP-DN-K will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9 % ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style M-UGP-DN-K falls within textile category designation 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division