CLA-2-62:OT:RR:NC:N3:357
Mr. Gregory Mollen
The Bon-Ton Stores, Inc.
310 W. Wisconsin Avenue
10th Floor West
Milwaukee, WI 53203
RE: The tariff classification of women’s trousers from China
Dear Mr. Mollen:
In your undated letter, which was received in our office on April 14, 2017, you requested a tariff classification ruling. Your sample will be returned.
Style EX5FU100M is a pair of women’s trousers. The outershell is constructed from 100% polyester woven fabric, which is visibly coated on the inner surface. The trousers are lined with 100% polyester woven fabric, and contain an additional fleece lining padded with a nonwoven batting in the seat. The trousers feature a zippered fly with a snap closure, five belt loops, two onseam welt pockets with zipper closures, articulated knees, hidden elastic leg sleeves, and long hemmed legs, which have a side opening near the ankle secured with two snaps. The pants do not have sealed seams at the front and back rise.
The trousers contain a left over right closure, which generally means that they are designed for men. It is clear from the cut and size of the garment, however, that they are designed for women.
In your letter, you suggest that the trousers should be classified under 6204.63.7510, Harmonized Tariff Schedule of the United States (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: Water resistant trousers or breeches: Ski/snowboard pants. We disagree. The trouser shell is visibly coated on the inner surface, so in accordance with HTSUS, Chapter 62 Legal Note 5, the garment is classifiable in HTSUS heading 6210.
Furthermore, classification as ski/snowboard pants within heading 6210 is not applicable because the trousers lack the sealed seams at the front and the back rise as required by HTSUS, Chapter 62, Statistical Note 4.
The applicable subheading for style EX5FU100M will be 6210.50.5539, HTSUS, which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty is 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division