CLA-2-61:OT:RR:NC:N3:356
Mr. Nicholas D'Andrea
Mallory Alexander International Logistics (NY) LLC
777 Sunrise Highway Lynbrook, NY 11563
RE: The tariff classification of men’s ski trousers from China
Dear Mr. D'Andrea:
In your letter dated August 8, 2023, you requested a tariff classification ruling on behalf of your client, Creations Fusalp SA. As requested, the submitted sample will be returned.
Style T2407 is a pair of men’s ski trousers constructed from a three-layer laminate fabric consisting of an outer layer of 77% polyamide and 23% elastane knit fabric, a middle layer of a thermoplastic polyurethane (TPU) film, and an inner layer of 95% polyester and 5% elastane knit fabric. Style T2407 features a zippered fly with two snap closures; a flat waistband with five belt loops; detachable elasticized suspenders; two front pockets with horizontal zippered closures at the waist; two pockets with horizontal zippered closures that extend from immediately below the waist pockets to the knee area; an embroidered logo at the left back knee area; openings with vertical zippered closures on the lower back legs; and straight, hemmed leg openings to which woven gaiters with elasticized ends have been sewn.
In your letter, you suggest classification of Style T2407 in subheading 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s knitted trousers of synthetic fibers. You believe this classification is correct because the plastic lamination on the fabric of the trousers is not visible in cross-section. We agree with your proposed classification, but not for the reason you cite.
Please note that Note 3 to Chapter 59, HTSUS, effective January 27, 2022, states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible in cross-section.
With the addition of this note, the pre-existing plastic film in a laminated fabric is no longer required to be visible in cross-section.
However, in correspondence with this office, you confirmed that the fabric of the inner surface of Style T2407 is pile. Per Note 1(c) to Chapter 60, HTSUS, laminated knitted pile fabrics remain classified in 6001. Moreover, Note 1 to Chapter 59, HTSUS, which defines "textile fabrics" for the purposes of that chapter, does not include heading 6001. Therefore, the knit pile fabric of Style T2407 is not classifiable in heading 5903, HTSUS, which provides for textile fabrics laminated with plastics. Additionally, classification is determined by the knit pile component of a garment constructed of laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric. Accordingly, Style T2407 is not classifiable in heading 6113, HTSUS, which provides for “garments, made up of knitted or crocheted fabrics of 5903, 5906, or 5907.”
The applicable subheading for Style T2407 will be 6103.43.1520, HTSUS, which provides for: Men’s or boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6103.43.1520, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6103.43.1520, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division