D88052 D8 Ruling Active

The tariff classification of leather pants from Hong Kong.

Issued February 26, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.10.4085

Headings: 4203

Product description

You have requested a ruling for mens leather pants, style VM52E168. The sample is described as having three front pockets, two back pockets and a left over right button fly.

CBP rationale

The applicable subheading for the mens leather pants, style VM52E168 will be 4202.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: Other, Other: Men’s and boys’.

Full text

NY D88052 February 26, 1999 CLA-2-42:RR:NC:3:353 D88052 CATEGORY: Classification TARIFF NO.: 4203.10.4085 Ms. Elizabeth Hodur Warnaco 90 Park Ave., 12th Fl. New York, NY 10048 RE: The tariff classification of leather pants from Hong Kong. Dear Ms. Hodur: In your letter dated February 5, 1999, on behalf of CK Jeans, you requested a tariff classification ruling. You have requested a ruling for mens leather pants, style VM52E168. The sample is described as having three front pockets, two back pockets and a left over right button fly. The applicable subheading for the mens leather pants, style VM52E168 will be 4202.10.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: Other, Other: Men’s and boys’.” The rate of duty will be 6% ad valorem. 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. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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