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

N235614 December 12, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9052 Mr. John Nourijanian Armen Cargo Services, Inc. 150-36 182nd Street Springfield Gardens, New York 11413 RE: The tariff classification of a women’s pair of trousers from Vietnam Dear Mr. Nourijanian: In your letter dated November 13, 2012, on behalf of Minerva Textiles, Inc., you requested a tariff classification ruling. The sample submitted, style number PPSC017, is a women’s pair of jean-style trousers with a shell composed of a knit 95% polyester/5% spandex fabric which has a visible polyurethane coating on the outer surface. The trousers have a fly front opening secured by a zipper closure and a one button closure on the front waistband. The garment also has five belt loops surrounding the waistband, semi-round stitching below the front waistband that gives the appearance of two pockets, a small coin pocket above the right stitching, two rear patch pockets and long straight legs with a hemmed bottom. Although the closure is left over right, the cut of the garment clearly indicates that it is women’s. The sample is being returned to you as you have requested. In your letter you suggested classification for the trousers under Harmonized Tariff Schedule of the United States (HTSUS) 6113.00.1012, which provides for other garments having an outer surface coated, covered, or laminated which completely obscures the underlying fabric. The polyurethane coating on this garment does not completely obscure the underlying knit fabric. The applicable subheading for the trousers will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. 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