862683 86 Ruling Active

The tariff classification of women's trousers from India.

Issued May 1, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4020

Headings: 6204

Product description

The tariff classification of women's trousers from India.

CBP rationale

The applicable subheading for the trousers will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton trousers.

Full text

NY 862683 May 01, 1991 CLA-2-62:S:N:N:3-I:360 862683 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Mr. T.M. Pirkash India Garments Inc. 495 Meadow Lane Carlstadt, NJ 07072 RE: The tariff classification of women's trousers from India. Dear Mr. Pirkash: In your letter dated April 22, 1991, you requested a classification ruling. The submitted sample, style number A478, which you describe as a "jumper", is a pair of women's trousers manufactured from 100% cotton, woven fabric. Their coverage extends from the bottom of the bust to the ankles. The trousers are supported on the body by adjustable shoulder straps, which are permanently attached on the back. The upper-front part of the trousers consists of a rectangle-shaped panel, which is permanently attached at the waist. The top edge of this panel rises only 5 1/4" above the natural waistline. The upper-rear part of the trousers also consists of a rectangle-shaped panel, whose top edge rises only slightly higher than the top edge of the upper-front panel. The trousers also have a welt pocket inserted on the side of each thigh. The applicable subheading for the trousers will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton trousers. The rate of duty will be 17.7 percent ad valorem. The trousers fall within textile category designation 348. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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