CLA-2-61:OT:RR:NC:N3 348
Michael Murphy
Sidley Austin LLP
1501 K Street, NW Washington, DC 20005
RE: The tariff classification of women’s trousers from Bangladesh
Dear Mr. Murphy:
In your letter dated June 6, 2023, on behalf of your client, Blue Star Imports, L.P., you requested a tariff classification ruling. No sample was provided. Illustrations and a swatch of the fabric were provided with the submissions.
Style 5052 is a pair of women’s trousers. It is composed of cellular polyurethane plastic material with a backing of 95% polyester 5% elastane knit fabric. The unlined pants feature two front pockets, belts loops at the waist, a zippered fly closure with a button at the waist, elastic on each side of the waist, two cargo pockets, two rear patch pockets and hemmed leg openings.
Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style 5052 will be 6113.00.1012, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division