The tariff classification of men’s and women’s EMT trousers from China or Vietnam

N200497 February 10, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3510; 6203.43.3590; 6203.43.4010 Mr. Robert Ryan BNSF Logistics International, Inc. P.O. Box 610629 Dallas/Fort Worth Airport Texas 75261-0629 RE: The tariff classification of men’s and women’s EMT trousers from China or Vietnam Dear Mr. Ryan: In your letter received January 17, 2012, on behalf of CID Resources, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The first item, style “Women’s EMT Pant,” is a pair of trousers extending to the ankle. It is made from a woven 65% polyester/35% cotton fabric with a Teflon application for water resistance. The pants have a partially elasticized waistband with a left-over-right button closure at the waist, a metal zipper fly front, slant pockets in the front, patch pockets with flaps secured by hook and loop closures in the rear and bellows patch pockets secured by hook and loop closures on the thighs. Although these pants have a left-over-right closure, the cut clearly indicates that they are for women. The second item, “Men’s EMT Pant,” is identical in materials and features to the women’s version, but is designed for men. With your request you provided a report from an independent laboratory indicating that the tested specimen is water resistant in accordance with AATCC Test Method 35, which requires a penetration of less than one gram of water in a two minute test. Please note that the tariff requirement calls for the testing of three swatches, but it is unclear from this report whether the test was conducted on one specimen or three. In any case the garments are eligible for classification under the water resistant provisions of the Harmonized Tariff Schedule of the United States (HTSUS), but they may be subject to testing by CBP upon importation. If meeting the requirements of Additional US Legal Note 2 of Chapter 62, HTSUS, the applicable subheading for the Women’s EMT Pant will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements of Additional US Legal Note 2 of Chapter 62, HTSUS, the applicable subheading for the Women’s EMT Pant will be 6204.63.3510 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers or breeches, of synthetic fibers. The rate of duty will be 28.6 percent ad valorem. If meeting the requirements of Additional US Legal Note 2 of Chapter 62, HTSUS, the applicable subheading for the Men’s EMT Pant 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. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements of Additional US Legal Note 2 of Chapter 62, HTSUS, the applicable subheading for the Men’s EMT Pant will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers or breeches, of synthetic fibers. The rate of duty will be 27.9 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division