The tariff classification of men’s trousers from Thailand

N212275 April 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave. #401 Portland, OR 97227 RE: The tariff classification of men’s trousers from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #GMO12F03, men’s Transmission Pant, is a men’s pair of trousers with a shell made from a three-layer laminate, with the outer portion comprised of a woven 100% polyester fabric, the inner layer of nylon tricot mesh and a center layer of a visible PU (polyurethane) film. In a separate step activated carbon material in a contrasting color is deposited on the surface of the plastic. The plastic is visible through the mesh. The trousers have a fly front opening secured by a zipper closure and two snaps at the waist, two front pockets with zipper closures covered by an overlay of fabric, a right rear pocket with a zipper closure and a flap, two vent openings with mesh fabric gussets and zipper closures along the inner thighs, a zippered pocket on the left thigh, long hemmed legs with a zipper at the ankle, hidden leg sleeves with elastic tightening at the ankles, tabs with hook and loop closures on the inner waistband and seven belt loops surrounding the waistband. The trousers are unlined. The applicable subheading for style #GMO12F03 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division