CLA-2-62:OT:RR:NC:N3:357
Ms. Jessica Hanko
Garan Inc.
601 Hwy 12W
Starkville, MS 39759
RE: The tariff classification of girls’ coated trousers from Bangladesh
Dear Ms. Hanko:
This ruling replaces ruling N303108, dated March 12, 2019, which contains a clerical error in the tariff number. This ruling is being issued to correct this error. A complete corrected ruling follows.
In your letter dated February 19, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style F19-721 is a pair of girl’s trousers constructed from 71% cotton, 26% polyester, 3% spandex, woven fabric with a visible polyurethane coating on the outer surface. The trousers feature a partial, elastic waistband; a zipper fly with a snap closure; two front pockets; a coin pocket; two rear patch pockets; and long, hemmed leg openings.
In your letter, you suggested classification for the trousers under subheading 6210.20.3000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree with your proposed classification. Although there is a visible coating on the outer surface, this coating does not completely obscure the underlying fabric.
Consequently, the applicable subheading for Style F19-721 will be 6210.50.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Other: Other; Trousers, breeches and shorts. The rate of duty will be 6.2% 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