814242 81 Ruling Active

The tariff classification of a man's pair of flocked trousers from Macau

Issued November 2, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5030

Headings: 6210

Product description

You state that the fiber content of the trousers is 100% nylon on the face and 100% cotton on the back. However, an analysis performed by the Customs Laboratory, has determined that the garment has a base fabric composed of 52% rayon/48% cotton which has been covered on the exterior surface with a nylon flocking material. The base fabric determines the classification in this case. The trousers have a fly front opening secured by a zipper closure and a button fastening on the waistband. Five self-fabric belt loops surround the waistband. The garment has three front pockets and two rear pockets. A textile label featuring the "DKNY" trade mark is sewn onto the smallest front pocket The sample is being returned to you.

CBP rationale

The applicable subheading for the trousers will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: of man-made fibers: Other, trousers, breeches and shorts.

Full text

NY 814242 November 2, 1995 CLA-2-62:R:N5:357 814242 CATEGORY: Classification TARIFF NO.: 6210.40.5030 Mr. Joseph Koo The Donna Karan Company 555 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a man's pair of flocked trousers from Macau Dear Mr. Koo: In your letter dated August 25, 1995, on behalf of DKNY Men's Division of the Donna Karan Company, you requested a classification ruling. The sample submitted, style number K4530007A, is a man's pair of trousers. You state that the fiber content of the trousers is 100% nylon on the face and 100% cotton on the back. However, an analysis performed by the Customs Laboratory, has determined that the garment has a base fabric composed of 52% rayon/48% cotton which has been covered on the exterior surface with a nylon flocking material. The base fabric determines the classification in this case. The trousers have a fly front opening secured by a zipper closure and a button fastening on the waistband. Five self-fabric belt loops surround the waistband. The garment has three front pockets and two rear pockets. A textile label featuring the "DKNY" trade mark is sewn onto the smallest front pocket The sample is being returned to you. The applicable subheading for the trousers will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: of man-made fibers: Other, trousers, breeches and shorts. The duty rate will be 7.6 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Macau are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 William Raftery at 212-466-5851. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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