The tariff classification of a pair of woman’s trousers from China

N260780 February 12, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3510 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of woman’s trousers from China Dear Mr. Rizner: In your letter dated January 9, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 229395 is a pair of woman’s trousers composed of 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating. The polyurethane coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The fully lined trousers have an elasticized waistband with an inner drawcord tightening, two front pockets below the waist and long hemmed legs with a zipper at the ankle. Style 229395 is eligible for classification as water resistant. If the trousers pass the water resistance test specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6204.63.3090, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Water resistant trousers or breeches: Other. The duty rate will be 7.1 percent ad valorem. If style 229395 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6204.63.3510, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The duty rate 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division