The tariff classification of men’s woven trousers and shirt from Honduras and Mexico.

N262825 April 8, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6205.30.2070 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriott Drive Suite 200 Nashville TN 37214 RE: The tariff classification of men’s woven trousers and shirt from Honduras and Mexico. Dear Ms. Pangborn: In your correspondence, which was received by this office on March 17, 2015, you requested a tariff classification ruling. As requested, your samples submitted will be returned. The submitted sample, Style HS2801 “Performance Protection Uniform Pant,” is a pair of men’s trousers designed as uniform pants for law enforcement personnel and first responders. The trousers are constructed from a 94% nylon, 6% spandex woven fabric. Style HS2801 has a flat waistband with seven belt loops; a zippered, fly front opening with a metal button closure on the waistband; two front slant pockets; two rear welt pockets; and hemmed leg openings. The submitted sample, Style HS1801 “Performance Protection Uniform Shirt,” is a men’s shirt designed as a uniform shirt for law enforcement personnel and first responders. The shirt is constructed from 89% nylon, 11% spandex, woven fabric. Style HS1801 has a point collar; a left-over-right, full front opening with seven button closures; a patch pocket on the right chest with a flap and a single button closer with tabs; a divided patch pocket on the left chest with a flap and a single button closure with tabs and a section to hold a pen or pencil; buttoned epaulets on each shoulder; long sleeves with a button on the vents and two buttons on the cuffs; vertical pin tucks on the front and back panels; a rear yoke; and a curved, hemmed bottom. Although you indicate that the trousers have been treated with a Teflon fluorocarbon polymer coating, the fabric was examined and the coating is not visible as that term is defined in the tariff. Therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. With your letter you submitted a test report from an independent laboratory certifying that the trousers pass 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, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Water resistant trousers or breeches: Other. The rate of duty will be 7.1 percent ad valorem. Although you suggest classification in heading 6211, as other garments, the shirts are more specifically provided for as shirts in HTSUS 6205.30.2070. The garments do not provide the kind of protection that is within the scope of heading of 6211. Consequently, the applicable subheading for Style HS1801 will be 6205.30.2070, HTSUS, which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: other: men’s. The duty rate will be 29.1 cents per kilogram plus 25.9% 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 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 via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division