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

NY L86690 September 2, 2005 CLA-2-62:RR:NC:WA:357 L86690 CATEGORY: Classification TARIFF NO.: 6210.40.5030 Mr. Brandon Terrell Gear For Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a man’s pair of convertible trousers from China Dear Mr. Terrell: In your letter dated August 5, 2005, you requested a classification ruling. The sample submitted, style number SI6403, is a man’s pair of trousers constructed of shell composed of a woven 100% polyester fabric which has a visible polyurethane coating on the inner surface. The trousers are lined in the upper portion of the garment with a knit fabric and in the lower portion with a woven fabric. The garment is a pair of trousers with a fly front zipper opening covered by an overlapping flap. The waistband also has two side tabs with adjustable snap closures and partial elastic tightening in the rear. The garment has two front pockets with side openings, two front zippered pass-through pockets and two rear pockets with zipper closures below the waist. The “Sunice” tradename is embroidered onto the right rear pocket, and a clear plastic label with the “Typhoon” logo is on the upper portion of the right side seam. The garment has long hemmed trouser legs with an opening at the ankle secured by a zipper, adjustable snaps and a hook and loop fastener. The garment also has inner storm cuffs with elastic tightening at the ankles, a hook and loop fastener and a snap closure. The lower trouser legs zip off allowing the trousers to be worn as a shorter garment. The garment is being returned to you as you have requested. The applicable subheading for the trousers will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. The trousers fall within textile category designation 647. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division