CLA-2-62:RR:NC:WA:357 M84083
Ms. Sandy Stubblefield
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a pair of trousers from Macau and China
Dear Ms. Stubblefield:
In your letter dated May 31, 2006, you requested a classification ruling.
The sample submitted, style number 620 “Micro Poly Pant/Lined,” is a man’s pair of pull-on trousers constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The trousers are lined in the upper portion with a mesh polyester fabric and in the lower portion with a woven nylon fabric. The trousers will be imported in sizes XS to 3XL. The same trousers will also be imported under style number 621 in boy’s sizes S to L.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The trousers have an elasticized waistband with an inner drawcord tightening, two side seam pockets below the waist, contrasting color piping fabric along the length of each side seam and long hemmed legs that have a zipper opening with a gusset and a tab with a snap closure at the ankle.
This garment is eligible for classification as water resistant. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3590, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.
If style 620 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.
If style 621 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers: other. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Both styles 620 and 621 fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division