The tariff classification of men’s pants from India.

N096609 April 1, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of men’s pants from India. Dear Mr. Echeverria: In your letter dated February 25, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style FM8063 “Convertible Pant” is a pair of men’s pants constructed from 100% polyester, woven rip stop fabric. The garment has a flat front waistband; an elasticized rear waistband; five belt loops; a zippered fly with a button closure on the waistband; quarter pockets at each side; a small key pocket inside the right quarter pocket; a welt pocket on the right thigh; 100% polyester mesh knit inserts in the inseam area; free hanging woven fabric inserts in the upper inseam area; two zippered back pockets; a logo sewn to the right rear pocket; and hemmed pant legs that zip-off at the knee to convert the pants to shorts. The mesh knit inserts are approximately two inches wide and extend from the thigh to the ankle, along the inside of the leg. Although you stated that you believe these inserts do not affect the functionality of the trousers as water resistant due to their location, we disagree. Examination of the sample indicates that these areas would be routinely exposed to the elements during normal use, allowing the wearer to become wet from rain. Therefore, these trousers are not eligible for classification as water resistant. Consequently, the applicable subheading for Style FM8063 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or 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/. 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