The tariff classification of a men’s pair of trousers from China
Issued July 20, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.3590, 6203.43.4010
Headings: 6203
Product description
The sample submitted, style number 3705, is a men’s pull-on pair of trousers with a shell composed of a woven 100% polyester fabric that has a polyurethane treatment on the outer surface and a polyurethane coating on the inner surface for water resistance. The trousers are lined in the upper portion of the garment with a mesh polyester fabric and in the lower portion with a woven polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have an elasticized waistband with an inner drawcord tightening, two front pockets below the waist and long hemmed legs with a zipper opening at the ankle area. 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
Full text
N224119 July 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6203.43.4010 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a men’s pair of trousers from China Dear Ms. Wooley: In your letter dated June 29, 2012, you requested a tariff classification ruling. The sample submitted, style number 3705, is a men’s pull-on pair of trousers with a shell composed of a woven 100% polyester fabric that has a polyurethane treatment on the outer surface and a polyurethane coating on the inner surface for water resistance. The trousers are lined in the upper portion of the garment with a mesh polyester fabric and in the lower portion with a woven polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The trousers have an elasticized waistband with an inner drawcord tightening, two front pockets below the waist and long hemmed legs with a zipper opening at the ankle area. 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 HTSUS 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 trousers do not pass the water resistance test, then the applicable HTSUS 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. 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
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