Question 11
Domain 2: Classification under HTSUSOf the four choices below, which is the best CLASSIFICATION of a pair of men’s trousers made up of 100 percent polyester knit pile fabric, the outer surface of which has been laminated with a polyester material that completely obscures the underlying fabric?
Correct answer: A
Explanation
Men’s trousers are classified in heading 6103, which covers “men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted.” The garment is of polyester knit pile fabric, and the laminated polyester layer “completely obscures the underlying fabric,” so it is treated as the outer surface material for classification, leading to subheading 6103.43.1520 for synthetic fibers.
Why each option is right or wrong
A. 6103.43.1520
Heading 6103 covers men’s trousers of knitted or crocheted construction, and the applicable fiber breakout is in subheading 6103.43 for garments of synthetic fibers. Under the tariff rules for coated/laminated fabrics, when a plastic layer completely obscures the underlying textile, the outer surface is deemed to be the laminated material rather than the knit pile fabric, so the garment is classified as a synthetic-fiber trouser of the specified type. The final statistical suffix 1520 is the provision for men’s trousers in that subheading, matching the facts given.
B. 6103.49.8024
6103.49 covers other textile materials, not the synthetic-fiber provision that fits polyester outer surface.
C. 6113.00.1012
6113 is for garments made up of coated or laminated knitted fabrics, but this item classifies as trousers of 6103.
D. 6203.43.7590
6203 applies to woven men’s trousers, while this garment is made from knitted pile fabric.