The tariff classification of women’s trousers from Korea

NY I82343 June 27, 2002 CLA-2-62:RR:NC:TA:357 I82343 CATEGORY: Classification TARIFF NO.: 6204.63.3000; 6204.63.3510 Mr. Troy Myers Limited Brands Logistics Services Four Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of women’s trousers from Korea Dear Mr. Myers: In your letter dated June 5, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style #0751864 (test order) and 8901864 (bulk order), is a pair of ladies’ unlined cargo pants. The shell is made from a 65% nylon/35% cotton woven fabric with a polyurethane (PU) coating. The garment has a partially elasticized waistband with a tunnelled, self-fabric drawstring, pleated patch pockets with flaps on the thighs and a single back pocket in the right rear below the waist. The coating is not visible as that term is defined in the tariff; therefore, HTS heading 6210 does not apply. If meeting the test requirements for water resistance described in Harmonized Tariff Schedules Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the trousers will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.2 percent ad valorem. If not meeting the test requirements for water resistance, the applicable subheading for the trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s trousers or breeches, of synthetic fibers. The duty rate will be 29 percent ad valorem. With your request you included a copy of a test report from an independent laboratory. We have not confirmed those test results; however, the Customs officer processing the import transaction may choose to do so. These trousers fall within textile category designation 648. Based upon international textile trade agreements products of Korea 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