The tariff classification of women’s leather and textile trousers from China.Dear Mr. Imbrogulio:
Issued December 13, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020
Headings: 6204
Product description
The sample is being returned, as you requested. Style W5130FV356 is a pair of trousers constructed from leather and 99 percent cotton, one percent spandex woven fabric. The trousers have a waistband with belt loops; a front zipper fly with a button closure in the waist; two front pockets; and hemmed leg openings with buttoned side slits. The leather portion includes most of the front, the balance is made up of the woven cotton fabric. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the cotton woven fabric provides the essential character.
CBP rationale
The applicable subheading for style W5130FV356 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton.
Full text
NY I88511 December 13, 2002 CLA-2-61:RR:NC:WA:361 NY I88511 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Mr. John Imbrogulio, Import Specialist Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1724 RE: The tariff classification of women’s leather and textile trousers from China. Dear Mr. Imbrogulio: In your letter dated November 18, 2002, you requested a classification ruling for women’s trousers. The sample is being returned, as you requested. Style W5130FV356 is a pair of trousers constructed from leather and 99 percent cotton, one percent spandex woven fabric. The trousers have a waistband with belt loops; a front zipper fly with a button closure in the waist; two front pockets; and hemmed leg openings with buttoned side slits. The leather portion includes most of the front, the balance is made up of the woven cotton fabric. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the cotton woven fabric provides the essential character. The applicable subheading for style W5130FV356 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton. The duty rate will be 16.8% ad valorem. Effective January 1, 2003, the rate of duty will be 16.7% ad valorem. Style W5130FV356 falls within textile category designation 348. Based upon international textile trade agreements this category, from China is subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments and a tote bag from Vietnam and China.
The tariff classification of women’s pants from Spain. Dear Ms. Clark:
The tariff classification of women’s pants from China. Dear Ms. Malina:
The tariff classification of costumes from China.
Classification and country of origin determination for women’s woven pants; 19 CFR 102.21(c)(4); most important assembly.Dear Ms. Salus:
The tariff classification of a child’s costume from China.
The tariff classification of women’s woven wearing apparel from Mongolia. Correction to Ruling Number M81605
The tariff classification of children’s costumes from China.
The tariff classification of women’s wearing apparel from Mongolia
The tariff classification of pants and belt from Indonesia. Dear Ms. Gong:
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →