G89974 G8 Ruling Active

The tariff classification of lady’s leather pants from China.

Issued April 30, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2001, 4095, 7084, 4203.10.4095

Headings: 4203, 2001, 4095, 7084

Product description

The sample will be returned as requested. The submitted sample is a pair of lady’s lambskin leather pants, style 350292. The pants are classic low-rise straight leg 5 pocket pants with a backing of 94% cotton/6% lycra fabric. The waistband has belt loops and a zipper fly front closure with button.

CBP rationale

The applicable subheading for the lady’s pants, style 350292 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTS), which provides for “articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: Other, Other: Women’s, girls’ and infants’.

Full text

NY G89974 April 30, 2001 CLA-2-42:RR:NC:3:353 G89974 CATEGORY: Classification TARIFF NO.: 420310.4095 Mr.\Ms. Shelly Monahan SPI Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of lady’s leather pants from China. Dear Mr.\Ms Monahan: In your letter dated April 9, 2001 you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample is a pair of lady’s lambskin leather pants, style 350292. The pants are classic low-rise straight leg 5 pocket pants with a backing of 94% cotton/6% lycra fabric. The waistband has belt loops and a zipper fly front closure with button. The applicable subheading for the lady’s pants, style 350292 will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTS), which provides for “articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: Other, Other: Women’s, girls’ and infants’.” The rate of duty will be 6% 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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