CLA-2-62:OT:RR:NC:N3:360
Mr. John Nourijanian
Armen Cargo Services Inc.
150-36 182nd Street
Springfield Gardens, NY 11413
RE: The tariff classification of women’s trousers from Vietnam
Dear Mr. Nourijanian:
In your letter dated November 28, 2016, you requested a tariff classification ruling on behalf of your client, Minerva Textiles Ltd. Your sample will be returned as requested.
Style WP006 is a pair of women’s trousers constructed from 77% rayon, 20% nylon, and 3% spandex woven fabric. The trousers feature a fly front opening secured with a zipper closure and a button at the waist, five belt loops on the waistband, two pockets below the waist, a small coin pocket on the right side, two rear patch pockets, and long hemmed legs with cuffs at the bottom.
Although you requested classification of style WP006 as water resistant trousers under subheading 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), the garment is constructed from rayon, nylon, and spandex woven fabric, and is classified under a subheading without a water resistant provision.
The applicable subheading for style WP006 will be 6204.69.2810, 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 other textile materials: Other: Of artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division