CLA-2-62:OT:RR:NC:N3:356
Ms. Lisa C. Armstrong
Troy Lee Designs
155 East Rincon Street
Corona, CA 92879
RE: The tariff classification of men’s woven pants from Vietnam
Dear Ms. Armstrong:
In your letter dated June 4, 2020, you requested a tariff classification ruling. The sample submitted will be returned.
The submitted sample, Style “SE Pro Pant,” is a pair of men’s pants. The front and back thigh panels are constructed from 90% polyester, 10% spandex, woven fabric. The lower shin, back seat, back waistband, and side panels are constructed from 98.5% polyester, 1.5% spandex, woven fabric. The back lower leg panels are constructed from 82% polyester, 18% polyurethane mesh fabric. The back yoke is constructed of 95% polyester, 5% polyurethane, knit fabric. There are overlays made of cowhide leather at the lower portion of each leg. The garment is of pieced construction and features a flat waistband, which is partially elasticized at each side, a zippered fly front opening, an adjustable strap with a buckle closure at the right side waist, silicone strips located at the inner waistband, perforated holes for ventilation at the front, back and side panels, the TROY LEE trademark logo at each side panel, and unfinished leg openings. The garment is partially lined with 100% polyester mesh fabric.
In your request, you suggest the garment should be classified under 6210.40.5539, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Trousers, breeches and shorts: Other. We have examined the garment fabric and found that the C6DWR finish is not visible as the term is
defined in Note 2 to Chapter 59. Consequently, the garment is not eligible for classification in heading 6210, HTSUS. You also provided a laboratory test confirming the fabric used to construct the garment passes the water resistant test in accordance with the current version of AATCC Test Method 35; however, we note that the garment contains venting holes in several areas throughout the garment, and knit mesh panels on the back calf, which are not water resistant. In HQ 087964, CBP held that there is nothing in the language of Additional U.S. Note 2 to Chapter 62 that indicates that only a portion of a garment needs to be water resistant to make the garment classifiable as water resistant. The test applies to garments not to the fabric. Style SE Pro Pant contains venting and knit fabric that prevents the entire garment from meeting the requirements of Additional U.S. Note 2 to Chapter 62. Consequently, the garment cannot be classified as water resistant.
The applicable subheading for Style “SE Pro Pant” will be 6203.43.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, 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: Other: Trousers and breeches: Men’s. The duty rate will be 27.9% 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 Acting National Import Specialist Dianne Wickware at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division