F82535 F8 Ruling Active

The tariff classification of men’s trousers from Italy

Issued February 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4015

Headings: 6203

Product description

You state that the trousers are made of 94 percent cotton and 6 percent polyurethane. You do not state the country of origin of the trousers. As your client is based in Italy, and as laboratory tests were performed in Italy, for purposes of this ruling, we will assume that the trousers were formed in Italy. You attach a laboratory report and state that

CBP rationale

The applicable subheading for the trousers will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s trousers, of cotton, other, other, trousers and breeches, men’s other.

Full text

NY F82535 February 10, 2000 CLA-2-62:RR:NC:WA:355 F82535 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Anton J. Pedisich Jr. Hensel, Bruckmann & Lorbacher, Inc. 500 Bi-County Road Farmingdale, NY 11735 RE: The tariff classification of men’s trousers from Italy Dear Mr. Pedisich: In your letter dated January 26, 2000, you requested a tariff classification ruling on behalf of Plastimoda SPA, Italy. A sample of men’s woven trousers, model 415002, was submitted. You state that the trousers are made of 94 percent cotton and 6 percent polyurethane. You do not state the country of origin of the trousers. As your client is based in Italy, and as laboratory tests were performed in Italy, for purposes of this ruling, we will assume that the trousers were formed in Italy. You attach a laboratory report and state that you believe the trousers are water-resistant based upon the test results. There is no classification provision for water-resistant trousers of cotton. The trousers feature hemmed pant legs, two front slash pockets, one back pocket with a zipper, a four button placketed fly, which breaks the waist and a button closure at the waist. The applicable subheading for the trousers will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s trousers, of cotton, other, other, trousers and breeches, men’s other. The rate of duty will be 17 percent 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 355 at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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