CLA-2-62:OT:RR:NC:TA:357
Ms. Irma Ruiz
Logfret, Inc.
101 Park Ave.
Hoboken, NJ 07030
RE: The tariff classification of men’s trousers from China
Dear Ms. Ruiz:
In your letter dated July 12, 2008, received August 15, 2008, on behalf of Salomon S.A., you requested a classification ruling. Samples were submitted and are being returned as you requested.
The first item, style Corduroy II, has a shell made from a woven PES (polyethersulfone) corduroy fabric with a visible plastic coating on the inner surface. These trousers are ankle length and have a button closure at the waist, a zippered fly, belt loops, sealed front and back rise, zippered front pockets, one button-through rear pocket, a full lining and elasticized inner leg sleeves.
The second item, style Gangsta, has a shell made from a jacquard weave PES fabric with a visible plastic coating on the inner surface. These trousers are ankle length and have a two-snap front closure at the waist, a zippered fly, belt loops, sealed front and back rise, four zippered front pockets, two of which have flaps, zippered vents on the inner thighs, a full lining with a light batting and hidden elasticized leg sleeves.
Although there is a visible coating on the shell fabric of style Corduroy II, this fabric is not one of the types eligible for classification in Chapter 59, HTSUS, based on the Legal Notes to that chapter. Therefore, garments made from this fabric are not classifiable in Heading 6210, HTSUS.
Style Corduroy II is eligible for classification as water resistant.
If meeting the requirements described in Chapter 62 U.S. Legal Note 2 of the HTSUS, the applicable subheading for style Corduroy II will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches of synthetic fibers. The duty rate will be 7.1 percent ad valorem.
If not meeting the requirements of Chapter 62 U.S. Legal Note 2, the applicable subheading for style Corduroy II will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers and breeches of synthetic fibers. The duty rate will be 27.9 percent ad valorem.
The applicable subheading for style Gangsta will be 6210.40.5031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, ski/snowboard pants. The duty rate 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/.
Both garments fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division