D88171 D8 Ruling Active

The tariff classification of woven cotton trousers from India.

Issued February 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4015

Headings: 6203

Product description

6B940, is a pair of men’s woven cotton trousers. It has a fully elasticized enclosed waistband, a functional drawstring, hemmed leg bottoms and two side seam pockets. The garment lacks a fly. Headquarters Ruliing Letter 960432, 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 D88171 February 22, 1999 CLA-2-62:RR:NC:3:355 D88171 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of woven cotton trousers from India. Dear Mr. Maher: In your letter dated February 12, 1999 you requested a tariff classification ruling on behalf of your client, RCJM Apparel. The sample submitted, style No.6B940, is a pair of men’s woven cotton trousers. It has a fully elasticized enclosed waistband, a functional drawstring, hemmed leg bottoms and two side seam pockets. The garment lacks a fly. Headquarters Ruliing Letter 960432, 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 duty rate will be 17.2% ad valorem. The sample submitted falls within textile category designation 347. Based upon international textile trade agreements products of India are subject to quota restrictions 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. If you have any questions regarding the ruling, contact National Import Specialist Gerard Shea at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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