The tariff classification of water resistant trousers from China

NY L83031 April 14, 2005 CLA-2-62:RR:NC:N3:357 L83031 CATEGORY: Classification TARIFF NO.: 6204.63.3000; 6204.63.3510; 6204.63.3530 Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of water resistant trousers from China Dear Ms. Stubblefield: In your letter dated March 14, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 646 in ladies’ sizes and 647 in girls’ sizes, is made from a 100% polyester woven fabric with a PU (polyurethane) coating for water resistance. The garment has a partially elasticized waistband with a drawstring, long legs with a vertical zipper opening on the outer seam extending up from the ankle, adjustment snaps at the bottom of each leg, a mesh lining from the waist to the calf and a taffeta-type lining in the lower calf. This garment is eligible for classification as water resistant. If meeting the requirements of HTS 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 7.1 percent ad valorem. If not meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 646 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 28.6 percent ad valorem. If not meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 647 will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls’ trousers or breeches, of synthetic fibers. The duty rate will be 28.6 percent ad valorem. This garment falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division