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

NY E87688 October 13, 1999 LA-2-62:RR:NC:WA:357 E87688 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Mr. Mitchel R. Scher Vandegrift Forwarding Co., Inc. One Evertrust Plaza Jersey City, N.J. 07302 RE: The tariff classification of a man’s pair of trousers from China Dear Mr. Scher: In your letter dated September 16, 1999, on behalf of Nautica International, Inc., you requested a classification ruling. The sample submitted, style number OP1004, is a man’s pair of trousers constructed of a woven 100% nylon fabric. In the fax and test report you submitted you indicated that the trousers have a polyurethane coating for water resistance. The garment is lined from the waist to the knee with a knit mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have a fly front opening that is secured by a zipper and one snap on the waistband. The trousers also feature an elasticized drawcord through the waist. The drawcord can be tightened by pulling the two plastic cord stoppers located on each side of the front opening. The garment has two zippered front pockets and two pockets in the rear that are secured by flaps with a snap closure. The garment is pleated at the knees and there is an elasticized drawcord tightening with a plastic cord stopper at the bottom of each trouser leg. The sample is being returned to you as you have requested. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men’s or boys’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.4 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men’s trousers and breeches; of synthetic fibers: other. The duty rate will be 28.8 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division