L80063 L8 Ruling Active

The tariff classification of men’s pants from China.

Issued October 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.49.8045

Headings: 6203

Product description

As requested, your sample will be returned. Style JCK4-60G is a pair of men’s pants constructed from 55 percent ramie, 45 percent cotton, woven twill fabric. The pants have a flat waistband with five belt loops: an adjustable tab and buckle at each side; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; two rear patch pockets with flaps and hook and loop closures; cargo pockets on each leg with flaps and hook and loop closures; secondary pockets on the right cargo pocket and loops on the left cargo pocket; and hemmed legs that zip off at the knee area. The pants also have a woven textile belt with a double buckle closure. The pants and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style JCK4-60G is imparted by the pants.

CBP rationale

The applicable subheading for Style JCK4-60G will be 6203.49.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers: of other textile materials: other: other.

Full text

NY L80063 October 29, 2004 CLA-2-61:RR:NC:WA:356 L80063 CATEGORY: Classification TARIFF NO.: 6203.49.8045 Ms. Joanna Huang American Public Co., Inc. 485 Seventh Avenue, Suite 800 New York, NY 10018 RE: The tariff classification of men’s pants from China. Dear Ms. Huang: In your letter dated September 30, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style JCK4-60G is a pair of men’s pants constructed from 55 percent ramie, 45 percent cotton, woven twill fabric. The pants have a flat waistband with five belt loops: an adjustable tab and buckle at each side; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; two rear patch pockets with flaps and hook and loop closures; cargo pockets on each leg with flaps and hook and loop closures; secondary pockets on the right cargo pocket and loops on the left cargo pocket; and hemmed legs that zip off at the knee area. The pants also have a woven textile belt with a double buckle closure. The pants and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style JCK4-60G is imparted by the pants. The applicable subheading for Style JCK4-60G will be 6203.49.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers: of other textile materials: other: other. The duty rate will be 2.8% ad valorem. Style JCK4-60G falls within textile category designation 847. Based upon international textile trade agreements, category 847 from China is not subject to quota and is not subject to 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.cbp.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 Mary Ran at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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