CLA-2-62:OT:RR:NC:N3:357
Ms. Andrea Loprete
Ruelo International
24 Riordan Place
Shrewsbury, NJ 07702
RE: The tariff classification of unisex trousers from China
Dear Ms. Loprete:
In your letter dated September 26, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style MNS093, Mac in a Sac Origin Overtrouser, is a pair of trousers constructed from 100% polyester woven fabric treated with plastic on the outer surface. The plastic coating is not visible as that term is defined in the tariff; therefore, heading 6210, Harmonized Schedule of the United States (HTSUS), does not apply. The trousers feature a fully encased elastic waistband, taped seams, and long, hemmed leg openings with hook and loop closures for tightening.
Each pair of trousers comes with a cylindrical storage bag constructed from 100% polyester woven fabric. The bag measures approximately 6 inches by 5 inches when flat and contains a drawcord closure with a cord lock on the open end. The “Mac in a Sac” logo is printed on the front of the bag, and the word “trouser” is printed several times around the bottom.
Customs and Border Protection has previously ruled that similar bags imported and sold with a garment constructed from the same fabric and in the same color are composite goods, with the essential character imparted by the garment. Consequently, the bag and trousers are classified together.
In your letter, you state that the trousers are water resistant; however, the documentation you provided via email on October 25, 2018, did not include testing results in accordance with AATCC Test Method 35 per the requirements of additional U.S. note 2 to chapter 62. We have not tested the garment for water resistance in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
You also state that the trousers are unisex, designed to be worn by both men and women. Note 8 to Chapter 62 states that garments, which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
Style MNS093 is eligible for classification as water resistant. If the trousers meet the water resistant requirements as specified in additional U.S. note 2 to chapter 62, 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% ad valorem.
If style MNS093 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: 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 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