The tariff classification of a pair of women’s pants from Vietnam

N107357 June 7, 2010 CLA-2-62:OT:RR: NC: TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.63.3510 Ms. Lainie Verghese Columbia Sportswear Company 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of a pair of women’s pants from Vietnam Dear Ms. Verghese: In your letter dated May 24, 2010 you requested a classification ruling. The submitted sample, style F1WS41340-1, is a pair of women’s trousers constructed from two different fabrics. The major portion of the garment is composed of 94 percent nylon and 6 percent elastane twill woven fabric. The wedge inserts are constructed from 90 percent polyester and 10 percent elastane knit fabric. The pull on trousers feature wedge shaped inserts on each side of the waist; a partially elasticized waist; an inset pocket with a zipper closure on the rear waist; a Columbia logo label on the hem of the left leg opening; and hemmed leg openings. You suggest classification under HTSUS 6204.63.3090 as water resistant trousers. The wedge-shaped inserts are composed of untreated knit fabric with a radius of approximately 6-3/4 inches that extends over 10-3/4 in a straight line from point to point starting at the waist and going down the outside of each leg at the hip area. In your letter you suggested that the functionality of the garment’s water resistance is not diminished by this untreated portion because of its location, as it would not be exposed to the elements. Generally, water resistant garments must be composed entirely of qualifying fabric with the exception of trim. We believe that the inserts, which are more than trim, would be exposed to the elements, thereby resulting in the wearer potentially getting wet. This is supported by the fact that the rear pocket, which is located closer to the waist, has a waterproof zipper closure. Therefore, the trousers are not considered water resistant. We are returning your sample as you requested. The applicable subheading will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division