The tariff classification of a women’s pair of trousers from China

N185358 October 18, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3510 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, Ga. 30813 RE: The tariff classification of a women’s pair of trousers from China Dear Mr. Rizner: In your letter dated September 12, 2011, you requested a tariff classification ruling. The sample submitted, style number 3715, is a women’s pair of trousers with a shell composed of a woven 100% polyester rip stop-fabric that has a polyurethane coating on the inner surface. The trousers are lined in the upper portion with a mesh 100% polyester fabric and in the lower portion with a woven 100% polyester taffeta fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The pull-on pair of trousers has an elasticized waistband with an inner tunnel drawcord tightening that surrounds the entire waist, two side seam pockets below the waist and long hemmed legs with a zipper opening at the ankle. The sample is being returned to you as you have requested. The trousers are eligible for classification as water resistant. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.3090, 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 the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. percent 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division