CLA-2-62:OT:RR:NC:N3:357
Mr. John Nourijanian
Armen Cargo Services, Inc.
150-36 182nd Street
Springfield Gardens, NY 11413
RE: The tariff classification of women’s trousers from Vietnam
Dear Mr. Nourijanian:
In your letter dated March 27, 2017, you requested a tariff classification ruling on behalf of your client, Minerva Textiles. Per your request, the sample will be returned.
Style WP-2044 is a pair of women’s trousers constructed from 95% polyester and 5% spandex woven fabric. The unlined, pleated trousers feature a back-elastic waistband, a zippered fly with a button closure, belt loops, an attached self-fabric tie, two front welt pockets below the waist, a back welt pocket, and hemmed leg openings.
In your letter, you state the trousers are water resistant in accordance with AATCC Test Method 35, however, you did not provide supporting documentation, and you did not state whether the water resistance was as a result of an application of rubber or plastic to the outer shell, lining, or inner lining as required by Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2.
Style WP-2044 is eligible for classification as water resistant. If the trousers meet the water resistant requirements as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6204.63.7590, 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: Water resistant trousers or breeches: Other. The duty rate will be 7.1 percent ad valorem. If style WP-2044 does not meet the water resistant requirements, then the applicable HTSUS subheading for the garment will be 6204.63.9010, 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: Trousers and breeches: Women’s. The duty rate will be 28.6 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