CBP Ruling N238548 — The tariff classification of men’s quilted pants from China

Tariff classification

Headings: 6203

Product description

You submitted a sample which we are returning as you requested. The item in question, style Thermomax Long Underwear (ID#283398), is a men’s pair of trousers made from a woven ripstop nylon shell fabric quilted to a 60-gram Primaloft insulation. The trousers have an elasticized waistband, a zippered fly front with a one-snap closure at the waist, fleece cuffs, a woven nylon lining and a back pocket with a zipper closure covered by a flange. The shell has been treated for water resistance. The trousers are worn by hunters as a middle layer for additional warmth. These trousers are eligible for classification as water resistant. If meeting the terms of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Legal Note 2,

CBP rationale

the applicable subheading for style Thermomax Long Underwear (ID#283398) will be 6203.43.3590, HTSUS, which provides for other men’s or boys’ water resistant trousers or breeches of synthetic fibers. the applicable subheading for style Thermomax Long Underwear (ID#283398) will be 6203.43.4010, HTSUS, which provides for other men’s trousers and breeches of synthetic fibers.

Full text

N238548 March 12, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6203.43.3590; 6203.43.4010 Mr. Mark Blake L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of men’s quilted pants from China Dear Mr. Blake: In your letter dated February 14, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style Thermomax Long Underwear (ID#283398), is a men’s pair of trousers made from a woven ripstop nylon shell fabric quilted to a 60-gram Primaloft insulation. The trousers have an elasticized waistband, a zippered fly front with a one-snap closure at the waist, fleece cuffs, a woven nylon lining and a back pocket with a zipper closure covered by a flange. The shell has been treated for water resistance. The trousers are worn by hunters as a middle layer for additional warmth. These trousers are eligible for classification as water resistant. If meeting the terms of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style Thermomax Long Underwear (ID#283398) will be 6203.43.3590, HTSUS, which provides for other men’s or boys’ water resistant trousers or breeches of synthetic fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style Thermomax Long Underwear (ID#283398) will be 6203.43.4010, HTSUS, which provides for other men’s trousers and breeches of synthetic fibers. The rate of duty will be 27.9 percent ad valorem. Because this garment is made from quilted fabric, you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a sample, and that garment does not pass the test due to the quilt stitching. 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

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