The tariff classification of a men’s pair of pants from Thailand

N212257 April 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave., #401 Portland, OR 97227 RE: The tariff classification of a men’s pair of pants from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample submitted, style number GMO12F08, “Lizzy Pant,” is a men’s pair of trousers with a shell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with polyurethane. The trousers have a fly front opening secured by a zipper closure and two snaps at the waist, two front pockets with zipper closures covered by an overlay of fabric with a snap closure, a right rear pocket with a zipper closure, two vent openings with mesh fabric gussets and zipper closures along the inner thighs, an overlay of fabric with a zipper closure on the right knee, long hemmed legs with a zipper at the ankle, an overlapping flap with a snap closure that covers the zipper area, hidden leg sleeves with an elastic tightening at the ankle and seven belt loops surrounding the waistband. The trousers are lined in the upper portion with a knit mesh polyester fabric and in the lower portion with a woven nylon fabric. The sample is being returned to you as you have requested. The applicable subheading for the trousers will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The rate of duty will be 7.1 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, Thomas J. Russo Director National Commodity Specialist Division