The tariff classification of a pair of man’s trousers from Bangladesh

N266306 July 24, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6203.43.4010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd Suite 700 Overland Park, KS 66211 RE: The tariff classification of a pair of man’s trousers from Bangladesh Dear Ms. Halliburton: In your letter dated June 10, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style D15-00009a is a pair of man’s pull-on trousers constructed of 65% polyester and 35% cotton woven fabric. The trousers feature a fly front opening secured with a zipper closure, five belt loops surrounding the waistband and long hemmed leg openings. This garment is eligible for classification as water resistant. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6203.43.3590, 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 duty rate will be 7.1 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6203.43.4010, 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: Other: Trousers and breeches: Men’s. The duty rate 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division