The tariff classification of men’s garments from Dominican Republic.

N260239 January 6, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016; 6203.43.4010 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of men’s garments from Dominican Republic. Dear Ms. Nesseth: In your letter, dated December 15, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested. The submitted sample, Style 66450, is a pair of men’s trousers. The garment is constructed from 100% cotton woven fabric. The pants feature a flat waistband with seven belt loops; a zippered, fly front opening with a button closure at the waistband; two side inset pockets on the front panels; two rear welt pockets with button closures; and hemmed leg openings. You also requested the classification for Style 66401, a pair of men’s trousers. A sample was not provided. In your letter, you state the features for Style 66401 are identical to Style 66450. However, Style 66401 will be constructed from 93% Nomex, 5% Kevlar and 2% carbon woven fabric. The applicable subheading for Style 66450 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of cotton: other: other: other: trousers: men’s other. The rate of duty is 16.6% ad valorem. The applicable subheading for Style 66401 will be 6203.43.4010, 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 the 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 Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division