The tariff classification of a pair women’s and men’s pants from HK/China

N236369 August 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6104.63.2011 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Room 512-513, 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom, Kowloon, Hong Kong RE: The tariff classification of a pair women’s and men’s pants from HK/China Dear Mr. Tsang: In your letter dated November 19, 2012, you requested a tariff classification ruling. The submitted sample, Style number TKF-M239, is a pair of men’s camouflage pants. It is constructed from a bonded fabric consisting of an outer layer of 95% polyester 5% spandex woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester brushed weft knit pile fabric. The pants have a flat waistband with belt loops and a D-ring tab, a zippered fly front opening with a button and snap on the waistband, covered slant pockets in the front, covered pockets in the back with zipper closures, ankle zippers, inner leg sleeves with elastic at the ankle, and 100% polyester woven fabric scuff guard overlays. The sample was forwarded to the Customs Laboratory. The analysis report was issued on August 1, 2013. Laboratory analysis of Style number TKF-M239 has determined that the inner layer of fabric is of weft knit sinker loop pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. The submitted sample, Style number TKF-W554, is a pair of women’s camouflage pants. It is constructed from a bonded fabric consisting of an outer layer of 95% polyester 5% spandex woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester brushed weft knit pile fabric. The pants have a flat waistband with belt loops and a D-ring tab, a zippered fly front opening with a button and one-snap closure on the waistband, unsecured pockets in the front, inner leg sleeves with elastic at the ankle, and 100% polyester woven fabric scuff guard overlays. The sample was forwarded to the Customs Laboratory. The analysis report was issued on August 1, 2013. Laboratory analysis of Style number TKF- W554 has determined that the inner layer of fabric is of weft knit sinker loop pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. We are not returning your samples. The applicable subheading for style number TKF-M239, will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for style number TKF-W554, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division