F82946 F8 Ruling Active

The tariff classification of pleather trousers from Korea.

Issued February 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

The submitted sample is Style 3743 Pleather Motorcross Trousers. The trousers are constructed of knit 100% cotton fabric coated with an imitation leather embossed polyurethane plastic material, which completely obscures the underlying fabric. The motorcross-style trousers feature a front zipper closure with a metal button at the top, 2 front and two rear open pockets, and a 1 inch hem at the ankles

CBP rationale

The applicable subheading for the Style 3743 Pleather Motorcross Trousers will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

NY F82946 February 25, 2000 CLA-2-61:RR:NC:3:353 F82946 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Alan Woodruff NY & CO Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of pleather trousers from Korea. Dear Mr. Woodruff: In your letter dated February 8, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is Style 3743 Pleather Motorcross Trousers. The trousers are constructed of knit 100% cotton fabric coated with an imitation leather embossed polyurethane plastic material, which completely obscures the underlying fabric. The motorcross-style trousers feature a front zipper closure with a metal button at the top, 2 front and two rear open pockets, and a 1 inch hem at the ankles The applicable subheading for the Style 3743 Pleather Motorcross Trousers will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric...Other.” The rate of duty will be 5.3% ad valorem. There are no quota restrictions or visa requirements on this merchandise. 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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