The tariff classification of women’s Capri pants from China

N227935 August 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3510 Mr. Simon Chen Paco (China) Garment Ltd. Bldg. B (Rock House) No. 9 Yueyang Road Qingdao, China P.C.: 266071 RE: The tariff classification of women’s Capri pants from China Dear Mr. Chen: In your letter dated July 19, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style DL13B-106/108, is a pair of mid-calf length pull-on Capri pants with a shell made from a 100% polyester woven fabric with a 600mm water resistant treatment, which you did not identify. The pants are lined with a 100% polyester mesh fabric and have slant pockets at the waist, an elasticized waistband with a tunneled drawstring and piping in the outside seam of the lower leg. Classification under the water resistant provisions of the Harmonized Tariff Schedule of the United States (HTSUS) is governed by Chapter 62 U.S. Legal Note 2, which requires that a garment must resist water penetration as described in the note, and that the water resistance must be the result of an application of rubber or plastics. With your request you submitted a laboratory report that indicates no water penetration using AATCC method 35. However, neither the test nor your ruling request specifies the presence of a rubber or plastics material. If meeting the two-part test of Chapter 62 U.S. Legal Note 2, the applicable subheading for style DL13B-106/108 will be 6204.63.3090, HTSUS, which provides for other women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the two-part test of Chapter 62 U.S. Legal Note 2, the applicable subheading for style DL13B-106/108 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers and breeches, of synthetic fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division