The tariff classification of men’s woven cotton trousers from the Philipinnes.
Issued February 3, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.42.4015
Headings: 6203
Product description
The garment has an enclosed elasticized waist with a functional drawstring and cuffs. It does not have a fly opening nor does it have pockets. Headquarters Ruling Letter 960432 dated, dated August 22, 1997, stated “...,even for those garments that lack both the fly and the side seam pockets, we find the absence of the fly on these bottoms indicative of a multi-purpose garment.”
CBP rationale
The applicable subheading for the sample submitted will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s woven cotton trousers.
Full text
NY D86859 February 3, 1999 CLA-2-62:RR:NC:3:TA:355 D86859 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Ms.Teri Berlant George S. Bush & Co., Inc. P.O. Box 8829 Portland, Oregon 97208-8829 RE: The tariff classification of men’s woven cotton trousers from the Philipinnes. Dear Ms. Berlant: In your letter dated January 8, 1999 you requested a tariff classification ruling on behalf of your client, Fred Meyer Inc. The sample submitted is a pair of men’s woven cotton flannel trousers. The garment has an enclosed elasticized waist with a functional drawstring and cuffs. It does not have a fly opening nor does it have pockets. Headquarters Ruling Letter 960432 dated, dated August 22, 1997, stated “...,even for those garments that lack both the fly and the side seam pockets, we find the absence of the fly on these bottoms indicative of a multi-purpose garment.” The applicable subheading for the sample submitted will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s woven cotton trousers. The rate of duty will be 17.2% ad valorem. The sample submitted falls within textile category designation 347. Based upon international textile trade agreements, products of the Philippines are subject to quota restrictions and visa requirements. 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. You have also requested a revocation New York binding ruling 806540. To consider this request we need the garment ruled on in that ruling, style No. S/9063, and any information that would support ypur position. When this material is available, you may wish to resubmit your request. 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 or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Gerard Shea at 212-637-7082. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Ruling history
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