The tariff classification of trousers from Bangladesh

N165397 June 6, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6203.43.3590 Ms. Jeannine Greener, LCB Eddie Bauer LLC 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of trousers from Bangladesh Dear Ms. Greener: In your letter dated May 6, 2011, you requested a tariff classification ruling. The sample submitted, style number 088-0307 (in regular sizes) and style number 088-0308 (in tall sizes), is a men’s pair of trousers with a shell composed of a woven 50% nylon/43% polyester/7% spandex double weave fabric which has been brushed on the inner surface to create a napped texture. In a phone conversation you indicated that the garment has a durable water repellent Teflon coating. 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 opening secured by a zipper closure and one snap on the front of the waistband. The garment has six belt loops surrounding the waistband, two vertical front pockets with zipper closures and two rear pockets (one of which has a zipper closure) below the waistband, two large cargo pockets at the thigh area that are secured by zipper closures and flaps with hook and loop fasteners, and long hemmed trouser legs with a zippered gusset opening and a tab with a plastic buckle at the ankles. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for the trousers will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches: of synthetic fibers: other: other: other. The rate of duty will be 7.1 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