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D87939 D8 Ruling Active

The tariff classification of womens corduroy trousers fromthe Philippines

Issued March 3, 1999 by U.S. Customs and Border Protection.

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D8 D87939 (March 3, 1999)

Tariff classification

HTS codes: 6204.62.4005

Headings: 6204

Product description

The submitted sample, style number 03191, is a pair of womenfull-length trousers constructed from 100 percent cotton woven corduroy fabric. The trousers feature a zip fly front and a drawstring tightening and velcro closure at the waist. The garment has two front pockets; a pocket on each leg; and two hip pockets. The leg openings of the trousers feature drawstring tightenings. The submitted sample will be returned under separate cover.

CBP rationale

The applicable subheading for the trousers will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for womens trousers and breeches; of cotton; corduroy.

Full text

PD D87939 March 3, 1999 CLA-2-62:PD:A:TC:I:I04 D87939 CATEGORY: Classification TARIFF NO.: 6204.62.4005 Ya-el Torbati Delia 435 Hudson Street New York, New York 10014 RE: The tariff classification of womens corduroy trousers from the Philippines Dear Ms. Torbati: In your letter dated February 16, 1999, you requested a tariff classification ruling. The submitted sample, style number 03191, is a pair of womenfull-length trousers constructed from 100 percent cotton woven corduroy fabric. The trousers feature a zip fly front and a drawstring tightening and velcro closure at the waist. The garment has two front pockets; a pocket on each leg; and two hip pockets. The leg openings of the trousers feature drawstring tightenings. The submitted sample will be returned under separate cover. The applicable subheading for the trousers will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for womens trousers and breeches; of cotton; corduroy. The rate of duty will be 17.2 percent ad valorem. The trousers fall within textile category designation 348. Based upon international textile trade agreements, products of the Philippines are subject to quota 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 Part 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. Sincerely, Constance H. Price Acting Port Director Miami Service Port

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