CLA-2-62-OT:RR:NC:N3:356
Ms. Izabela Skiba
Diesel USA
220 West 19th Street New York, NY 10011
RE: The tariff classification of men’s coated trousers from Italy
Dear Ms. Skiba:
In your letter dated May 3, 2023, you requested a tariff classification ruling. The sample provided will be retained.
Style A12333 0NLAW 01 is a pair of men’s trousers. In correspondence with this office, you stated the garment is constructed from 100% lyocell woven fabric that is subsequently coated with polyurethane to resemble a distressed finish. The trousers feature a zippered fly with a button closure, a flat waistband with belt loops, front inset pockets, a coin pocket within the right inset pocket, rear patch pockets, and hemmed leg openings.
Although the garment is visibly coated with polyurethane, it is applied after construction. Therefore, the garment is not made up of a fabric of heading 5903 and is not eligible for classification under heading 6210.
Consequently, the applicable subheading for Style A12333 0NLAW 01 will be 6203.49.5015, 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 other textile materials: Other: Of artificial fibers: Trousers, breeches and shorts: Other: Other: Trousers and breeches: Men’s. The rate of duty 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division