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

N348090
May 15, 2025
CLA-2-62:OT:RR:NC:N3:357
CATEGORY: Classification
TARIFF NO.: 6204.63.7590; 6204.63.9011; 9903.01.25
Mr. Paul Rees Lohla Sport 32 The Uplands, Bricket Wood St Albans AL2 3UW United Kingdom RE: The tariff classification of a pair of women’s trousers from Portugal Dear Mr. Rees: In your letter dated April 22, 2025, you requested a tariff classification ruling. Your sample will be returned. Style LST5001 is a pair of women’s trousers constructed from 94% polyamide, 6% elastane woven fabric treated with a durable water repellent. The trousers feature a zippered fly front with a metal button closure, a flat waistband, six belt loops, two rear patch pockets, two front pockets, and hemmed leg openings. In your letter, you state the trousers are treated to protect against water. In subsequent correspondence with this office, you provided laboratory documentation supporting this claim; however, the lab test method used tested water repellency using a different standard from what is required in Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). Per Additional U.S. Note 2 to Chapter 62 “water resistant” means that garments classifiable in water resistant subheadings must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35. We have not confirmed the results in our own laboratory. However, the CBP officer handling the transaction may choose to do so at the time of importation. If the garment meets the requirements of Additional U.S. Note 2 to Chapter 62, HTSUS, it is eligible for classification under the water resistant subheadings. Additional U.S. Note 2 to Chapter 62 of the HTSUS specifies that water resistance must be achieved by applying rubber or plastics to the outer shell, lining, or inner lining. However, the plastics used in eco-friendly, durable water repellents may be difficult to detect unless the fabric is treated with a substantial amount of repellent. We recommend retaining a sample of the durable water repellent utilized in the production of the goods to present to the CBP officer in the event that the garments undergo water resistance testing at the CBP laboratory.

The garment is eligible for classification as water resistant. If style LST5001 passes the water resistance test specified in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable HTSUS subheading for style LST5001 will be 6204.63.7590, 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 LST5001 does not pass the water resistance test, then the applicable subheading for style LST5001 will be 6204.63.9011, HTSUS, 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 Other. The rate of duty will be 28.6 percent ad valorem. Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6204.63.7590 or 6204.63.9011, HTSUS, listed above. 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 at https://hts.usitc.gov/. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact.t National Import Specialist Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division