CLA-2-62:OT:RR:NC:N3:357
Mr. Tony Romano
RBL Global, Ltd.
101 Nottingham Rd
Cropwell Bishop
Nottingham, NG123BA
United Kingdom
RE: The tariff classification of men’s woven trousers from Bangladesh
Dear Mr. Romano:
In your letter dated July 13, 2017, you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on July 31, 2017.
Product information and one sample was submitted for our review. The sample will be retained for reference.
Style Carlton is a pair of men’s, unlined, dress trousers constructed from 65% polyester 35% viscose woven fabric. The trousers feature a flat waistband with eight belt loops, a zippered french fly with a button tab closure, front quarter-top pockets, back welt pockets with button closures, and long, hemmed leg openings.
In your letter, you state the trousers are treated with polytetrafluoroethylene (PTFE) rendering the garment water resistant. In support of this claim, you submitted a test report from an independent laboratory certifying that the garment is water resistant in accordance with the latest version of AATCC Test Method 35.
The trousers are eligible for classification as water resistant. If the trousers pass the test for water resistant as specified in Additional U.S. Note 2 to Chapter 62, then the applicable subheading for the Carlton trousers will be 6203.43.7590, 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: Water resistant trousers or breeches: Other. The duty rate will be 7.1% ad valorem.
If the trousers do not pass the test for water resistant as specified in Additional U.S. Note 2 to Chapter 62, then the applicable subheading for the Carlton trousers will be 6203.43.9010, 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 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