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

PD F86340 May 11, 2000 CLA-2-62:LA:S:T:1:2:I23 F86340 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Ms. Dana L. Bounds Import Manager Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s pair of trousers from Korea Dear Ms. Bounds: In your letter dated April 20, 2000, on behalf of Design Resources, Inc., you requested a tariff classification ruling. The submitted sample, style 394, is a man’s pair of trousers constructed from 100% nylon woven fabric. According to the requestor, the surface of the fabric is coated with polyurethane rendering the garment water resistant. The garment features an elasticized waist with a drawstring, pockets on the sides of the legs and drawstrings at the leg openings. Your sample will be returned as requested. If the trousers pass the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the trousers will be 6203.43.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for water resistant trousers of man-made fibers. The rate of duty will be 7.3% ad valorem. If the trousers do not pass the water resistance test, the applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other trousers of man-made fibers. The rate of duty will be 28.6% ad valorem. The trousers fall within textile category designation 647. As a product of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements that are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas-(Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport