CLA-2-62:OT:RR:NC:N3:357
Mr. Paul Vroman
Radix Group International dba
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of men’s wading trousers from Vietnam.
Dear Mr. Vroman:
In your letter dated November 23, 2018, you requested a tariff classification ruling on behalf of The Orvis Company Inc. The sample was destroyed during laboratory analysis and will not be returned.
In your letter you describe style 2SGR as a pair of men’s wading trousers constructed from a 94% polyester, 6% spandex, double weave fabric with a high pile finish. The trousers feature a zipper fly with a button closure; a waistband with five belt loops; side seam pockets with zipper closures; zippered leg vents along the outer thighs; a zippered back pocket; and long, hemmed legs openings with elastic stirrups.
The CBP laboratory examined the garment fabric, and found that it is a woven pile fabric, which is not of bonded or laminated construction. The shell fabric has an application of rubber or plastic material and meets the definition of water resistant as described in Additional U. S. Note 2 to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style 2SGR will be 6203.43.7590, 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 rate of duty will be 7.1 percent ad valorem.
Please note that garments are classified in the condition as imported. If the CBP officer chooses to confirm the garment is water resistant at the time of importation, style 2SGR must pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS.
If style 2SGR does not pass the water resistant test, the applicable subheading for the garment 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 rate of duty will be 27.9 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