CLA-2-62:OT:RR:NC:N3:356
Ms. Christina Briant
Seattle Pacific Industries
1633 Westlake Avenue North
Suite 300
Seattle, WA 98109
RE: The tariff classification of men’s trousers from China
Dear Ms Briant:
In your letter dated March 29, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
Style Y35PMU9 is a pair of men’s trousers constructed from 67% cotton, 28% nylon, and 5% spandex woven fabric. The garment features a flat waistband with six belt loops, a zippered fly front opening with a button closure on the waistband, two pockets at the waist, a cargo pocket at each upper side leg with zippered closures, a patch pocket with flap and snap closures sewn onto each cargo pocket, two rear patch pockets with flap and snap closures, and straight, hemmed leg openings.
You indicate that Style Y35PMU9 has a durable water repellent (DWR) coating, and your submission includes an independent laboratory report substantiating that the garment is water resistant. However, there is no provision for water-resistant cotton trousers in the tariff.
Consequently, the applicable subheading for Style Y35PMU9 will be 6203.42.4516, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of cotton: Other: Other: Other: Other: Other. The rate of duty will be 16.6 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division