The tariff classification of a women’s pair of trousers from Bangladesh

N110991 July 16, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3510 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, N.C. 27105 RE: The tariff classification of a women’s pair of trousers from Bangladesh Dear Ms. Guyer-Martin: In your letter dated June 16, 2010, you requested a tariff classification ruling. The sample submitted, style number P9541, is a women’s pair of trousers with a shell composed of a woven 100% polyester fabric that has a polyurethane coating on the inner surface. The trousers are lined with a woven 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have a fly front zipper opening secured by two snaps and a hook and loop closure on the front portion of the waistband, five belt loops surrounding the waistband and elastic on each side of the waistband. The trousers have two front pockets with zipper closures below the waist, long hemmed legs with an articulated knee area for easier movement and inner leg sleeves with elastic tightening at the ankle. The sample is being returned to you as you have requested. The trousers are 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 6204.63.3090, which provides for other women's or girls’ 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 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. percent 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 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