CLA-2-62:OT:RR:NC:WA:357
Ms. Maryellen Dennison
The Folsom Corporation
43 McKee Drive
Box 616
Mahwah, N.J. 07430
RE: The tariff classification of a men’s pair of convertible trousers from Bangladesh
Dear Ms. Dennison:
In your letter dated November 16, 2010, you requested a tariff classification ruling.
The sample submitted, style number WW61671, is a men’s pair of trousers with a shell composed of a woven 100% nylon fabric. In a phone conversation you stated that the trousers have a Teflon treatment.
The Teflon treatment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The trousers have a fly front opening secured by a zipper closure and one button on the front portion of the waistband. The waistband has elastic tightening on each side and a detachable textile belt with a plastic buckle that is held to the garment by belt loops. The garment has two front pockets with side openings, one of which is inside the right front pocket and has a zipper closure, and two rear pockets, one with a zipper closure and one with a hook and loop fastener. The garment has long hemmed legs that have zipper openings with a mesh gusset at the ankles. The legs can be zipped off at the thigh area enabling them to be converted to shorts. The garment has two cargo pockets at the lower thigh area with self-fabric pull tabs, flaps secured by hook and loop fasteners and embroidered grommets at the bottom for drainage.
Imported with the trousers is a small plastic security pouch with an elastic cord and plastic clip. The pouch measures approximately 5-1/4 inches by 4-1/4 inches and has two Ziploc closures. It is printed with a “World Wide Sportsman” logo and fits within a pocket that has a small loop for attaching the hook and a label on the outside promoting the storage pouch. The pouch functions in the manner of a pocket liner.
The pants, the pouch and the belt are considered composite goods and are classifiable according to the portion that imparts the essential character, namely, the pants.
The sample is being returned to you as you have requested.
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 (HTS), 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 the trousers do 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.
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/.
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