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H83206 H8 Ruling Active

The tariff classification of vinyl pants from Taiwan.

Issued July 19, 2001 by U.S. Customs and Border Protection.

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H8 H83206 (July 19, 2001)

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted sample is a pair of 100% vinyl under pants with a nylon/lycra spandex waistband. The pants will be imported in styles 43000-NB, 43001-SM, 43002-MD, 43003-LG and 43004-XL.

CBP rationale

The applicable subheading for the underpants will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Articles of apparel…Other: Other, Other.

Full text

NY H83206 July 19, 2001 CLA-2-3:RR:NC:3:353 H83206 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Estelle Lee TL Care P.O. Box 77087 San Francisco, CA 94107 RE: The tariff classification of vinyl pants from Taiwan. Dear Ms. Lee: In your letter dated June 26, 2001 you requested a tariff classification ruling. The submitted sample is a pair of 100% vinyl under pants with a nylon/lycra spandex waistband. The pants will be imported in styles 43000-NB, 43001-SM, 43002-MD, 43003-LG and 43004-XL. The applicable subheading for the underpants will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Articles of apparel…Other: Other, Other.” The rate of duty will be 5% 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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