The tariff classification of men’s and boys’ trousers from China

N187121 October 20, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6203.43.4010; 6203.43.4020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, Ga. 30813 RE: The tariff classification of men’s and boys’ trousers from China Dear Mr. Rizner: In your letter dated September 29. 2011, on behalf of Holloway, you requested a tariff classification ruling. The sample submitted, style number F-056, is a men’s pair of trousers with a shell composed of a woven 100% polyester fabric which has a durable water repellent Teflon coating on the outer surface and a polyurethane coating on the inner surface. The trousers are not lined. In your letter you indicate that the trousers will also be imported in boys’ sizes S through XL. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment is a pull-on pair of trousers that has an elasticized waistband with a tunnel enclosed drawcord tightening that encircles the entire waist, no fly opening, two front pockets below the waist and long hemmed legs with a zipper opening at the ankle area. The garment has a contrasting color overlay strip of fabric on each leg. The sample is being returned to you as you have requested. This garment is 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 6203.43.3590, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the men’s sized trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem. If the boy’s sized trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers. The duty rate will be 27.9 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