The tariff classification of men’s water resistant wind pants from Taiwan

NY H87996 February 28, 2002 CLA-2-62:RR:NC:TA:357 H87996 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010 Mr. Brandon Terrell Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of men’s water resistant wind pants from Taiwan Dear Mr. Terrell: In your letter dated January 24, 2002, on behalf of Design Resources, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style F02-M03, is a pair of men’s lined wind pants. The shell fabric is 100% woven nylon with a PU (polyurethane) coating for water resistance. It is lined in the upper portion with a 60% cotton/40% polyester knit fabric and in the lower portion with a 100% nylon woven fabric. The garment has an elasticized waistband with a drawstring, side seam pockets and decorative knit overlays on the outer seam of both legs. This garment is eligible for classification as water resistant. If it passes the water resistance test specified in Additional U.S. Note 2 to Chapter 62, HTS, the applicable subheading for the trousers will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ water resistant trousers and breeches of synthetic fibers. The duty rate will be 7.2 percent ad valorem. If the garment does not pass the water resistance test in Additional U.S. Note 2 to Chapter 62, HTS, the applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s trousers and breeches of synthetic fibers. The duty rate will be 28.3 percent ad valorem. Style F02-M03 falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan are subject to quota 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division