HQ 959372
December 24 1996
CLA-2 RR:TC:TE 959372 DHS
Renee L. Hoem
Columbia Sportswear Company
P.O. Box 83239
Portland, Oregon 97283-0239
RE: Classification of a man's woven nylon convertible fishing
pant; man's nylon short with detachable legs, GRI 1
Dear Ms. Hoem:
This is in reply to your letter dated May 15, 1996,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), concerning a
man's convertible fishing pant (style number FM8060) to be
imported from Sri Lanka or China. A sample was provided. Our
response follows.
FACTS:
Style number FM8060, is a pair of woven nylon shorts with
detachable legs which are fastened to the shorts by a zipper.
The rear waistband section of the shorts is elasticized; the
waistband has a one button closure and five belt loops. The left
front belt loop is equipped with a D-ring and two of the rear
loops double over on themselves and are secured by a snap
closure; thereby, forming a double belt loop. The shorts have a
fly with a zipper closure, diagonal front pockets with mesh
liner, two front patch pockets with flaps secured by VELCRO type
hook and loop fasteners on the lower leg and a rear pocket with a
mesh liner and a flap secured by a VELCRO type hook and loop
fastener. The rear flap has a triangular PFG label sewn on it.
The left diagonal front pocket has a small coin pocket with a
VELCRO hook and loop fastener closure. The shorts have a
polyester liner.
ISSUE:
What is the proper classification for the submitted
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI will be applied, in the order of their
appearance.
Heading 6203, HTSUS, provides for "Men's or boys' suits,
..., trousers, ..., breeches and shorts (other than swimwear):
...."
It is our opinion that the shorts and the detachable legs
are both an integral part of the garment itself in that they both
contribute materially to the garment's usefulness. While there
has not been any information presented regarding the promotion or
marketing of this garment, it appears that it will be used in a
dual capacity as a short and a trouser. A consumer would likely
purchase this garment because of its dual functions. Similarly,
it is unlikely that a consumer would purchase this garment solely
as a pair of shorts because of the presence of the zippers.
Finally, without further information, we assume that the shorts
and the legs will be imported either attached or together. Style
number FM8060 is therefore, properly classifiable as men's woven
trousers of synthetic fiber under subheading 6203.43.4010,
HTSUSA.
HOLDING:
The submitted men's woven pants, referenced style number
FM8060, is classified in subheading 6203.43.4010, HTSUSA, which
provides for, men's or boys' suits, ensembles, suit-type jackets,
blazers, trousers, bib and brace overall, breeches and shorts
(other than swimwear): trousers, bib and brace overalls, breeches
and shorts: of synthetic fibers: other: other: other: other;
trousers and breeches: men's. The applicable rate of duty is
29.5 percent ad valorem and the quota category is 647.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division