The tariff classification of men’s trousers from Vietnam

N275381 May 31, 2016 CLA-2:62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of men’s trousers from Vietnam Dear Mr. McKeldin: In your letter received April 13, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, Style 1253599 UA Storm Run, is a pair of men’s trousers extending to the ankle. The trousers are constructed from 87% polyester, 13% elastane, woven fabric. The pull-on pants feature a fully elasticized waistband through which a fully functional drawstring is threaded; side seam pockets; a zippered pocket at the center rear just below the waist; and hemmed leg openings with inner drawcords and cordlocks. Two side rear sections just below the waist, and the rear section from just below the knee to the ankle, are perforated. In your letter, you suggested that Style 1253599 UA Storm Run is a water resistant garment based on the results of your laboratory tests. However, it is readily apparent that the large areas of perforated fabric would allow water penetration. Therefore, this garment is not considered water resistant. The applicable subheading for Style 1253599 UA Storm Run will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear): trousers, … breeches and shorts: of synthetic fibers: other: other: other: other: trousers and breeches: men’s. The rate of duty will be 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division