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F88246 F8 Ruling Active

The tariff classification of trousers from Hong Kong.

Issued July 3, 2000 by U.S. Customs and Border Protection.

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F8 F88246 (July 3, 2000)

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

A pair of lined ladies trousers, identified as style #830102, was submitted for our examination. The shell is formed from fabric-backed PVC material embossed with a leather-like pattern, and the full lining is a woven man-made fabric. The pants feature a frontal fly opening, a narrow applied waistline, front and back darts, and tapered legs with folded and glued hemlines.

CBP rationale

The applicable subheading for the style # 830102, 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

PD F88246 July 3, 2000 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6113.00.1012 Stile Associates, Ltd. 153-66 Rockaway Boulevard Jamaica, NY 11434 Attention: William Ortiz RE: The tariff classification of trousers from Hong Kong. Dear Mr. Ortiz: In your letter dated June 5, 2000, you requested a tariff classification on behalf of Parigi International, Inc. The sample provided is being returned as requested. A pair of lined ladies trousers, identified as style #830102, was submitted for our examination. The shell is formed from fabric-backed PVC material embossed with a leather-like pattern, and the full lining is a woven man-made fabric. The pants feature a frontal fly opening, a narrow applied waistline, front and back darts, and tapered legs with folded and glued hemlines. The applicable subheading for the style # 830102, 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 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.

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