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The tariff classification of a pair of girl’s woven trousers from Hong Kong.
Issued September 28, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E86412 (September 28, 1999)
Tariff classification
HTS codes: 6204.62.4050
Headings: 6204
Product description
The submitted sample, Style #481163, is a pair of girl’s woven trousers. The garment is constructed of 100% cotton twill fabric and features five belt loops, a zipper fly front with a button closure, and two front slash pockets. The pants also have a self-fabric pouch that is secured around the waist by a textile belt, which passes through a rear waistband fabric tunnel, a patch pocket on the lower left leg with a zipper closure and long leg openings. The self-fabric pouch features three pockets and a metal clip. The pants and the textile belt and patch pocket combination are a composite good.
CBP rationale
The applicable subheading for the Trousers will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches, girls’, other, other.
Full text
NY E86412 September 28, 1999 CLA-2-62:RR:NC:TA:3:358 E86412 CATEGORY: Classification TARIFF NO.: 6204.62.4050 Mr. David Evans Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a pair of girl’s woven trousers from Hong Kong. Dear Mr. Evans: In your letter dated August 25, 1999, on behalf of your client Mast Industries, Inc., you requested a tariff classification ruling. The submitted sample, Style #481163, is a pair of girl’s woven trousers. The garment is constructed of 100% cotton twill fabric and features five belt loops, a zipper fly front with a button closure, and two front slash pockets. The pants also have a self-fabric pouch that is secured around the waist by a textile belt, which passes through a rear waistband fabric tunnel, a patch pocket on the lower left leg with a zipper closure and long leg openings. The self-fabric pouch features three pockets and a metal clip. The pants and the textile belt and patch pocket combination are a composite good. You state in your letter that the trousers will be imported for girls in sizes 6-16. We are returning your sample as you requested. The applicable subheading for the Trousers will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches, girls’, other, other. The duty rate will be 17.2% ad valorem. The Trousers fall within textile category designation 348. Based upon textile trade agreements, products of Hong Kong are presently subject to quota restraints 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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. 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 Bruce Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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