CLA-2-62:OT:RR:NC:N3:357
Pat McKeldin
Under Armour, Inc.
2601 Port Covington Drive
Baltimore, MD 21230
RE: The tariff classification of women’s trousers from the Philippines
Dear Ms. McKeldin:
In your letter dated February 6, 2018, you requested a tariff classification ruling. The submitted sample will be returned as requested.
Style 1326933 is a pair of women’s trousers constructed from 90% polyester and 10% elastane woven fabric. The unlined, capri style trousers feature an elastic waistband, a zippered fly with a hook and bar closure, belt loops, two front slant pockets below the waist, two back welt pockets, and hemmed leg openings.
In your letter, you state the trousers are water resistant in accordance with AATCC Test Method 35. Style 1326933 is eligible for classification as water resistant. If the trousers pass the test for water resistant 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: Other: Water resistant trousers or breeches: Other. The duty rate will be 7.1 percent 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 trousers 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: Other: Trousers and breeches: Women’s. The duty rate will be 28.6% 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