The tariff classification of men’s jacket and trousers from China.

N272009 January 20, 2016 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Carol Shelsy Karen A. Busenburg Customs Broker 375 Airport Drive Worcester, MA 01602 RE: The tariff classification of men’s jacket and trousers from China. Dear Ms. Shelsy: In your letter dated January 4, 2016, you requested a tariff classification ruling. Your samples will be returned. Product code A226B is a pair of men’s trousers constructed of 100% polyester woven fabric with a coating on the inner surface. The trousers are pull-on with an elasticized waistband that has a tunneled drawstring. The trousers extend to the ankle and have a vertical zipper. In your letter, you described this item as unisex. Chapter 62 Legal Note 8, Harmonized Tariff Schedule of the United States, (HTSUS) indicates that the direction of closure will generally determine whether a garment is classified as men’s or women’s, unless the cut clearly indicates otherwise. The submitted sample is a size large and its cut is consistent with a men’s large. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. It is our opinion that the garment is cut and sized according to men’s specifications. The applicable subheading for product code A226B will be 6210.40.5039, 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/. Regarding product code A268 unisex jacket, we are returning your request for a ruling, and any related samples, exhibits, etc. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. 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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division