L83462 L8 Ruling Active

The tariff classification of men’s corduroy pants from China.

Issued May 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4005

Headings: 6203

Product description

G. Inc. As requested, your sample will be returned. Style MCCJ-119936 is a pair of men’s pants constructed from 58 percent cotton, 42 percent polyester, woven corduroy fabric. The pants have a flat waistband with five belt loops; a fly front opening with four metal button closures; quarter pockets at each side; a small inner patch pocket within the right front pocket; two rear patch pockets; and hemmed legs.

CBP rationale

The applicable subheading for Style MCCJ-119936 will be 6203.42.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: corduroy.

Full text

NY L83462 May 12, 2005 CLA-2-62:RR:NC:TA:N3:356 L83462 CATEGORY: Classification TARIFF NO.: 6203.42.4005 Mr. Mark McGuigan Coppersmith Inc. 434 Rozzi Place South San Francisco, CA 94080 RE: The tariff classification of men’s corduroy pants from China. Dear Mr. McGuigan: In your letter dated April 8, 2005, you requested a tariff classification ruling on behalf of Paceman A.G. Inc. As requested, your sample will be returned. Style MCCJ-119936 is a pair of men’s pants constructed from 58 percent cotton, 42 percent polyester, woven corduroy fabric. The pants have a flat waistband with five belt loops; a fly front opening with four metal button closures; quarter pockets at each side; a small inner patch pocket within the right front pocket; two rear patch pockets; and hemmed legs. The applicable subheading for Style MCCJ-119936 will be 6203.42.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: corduroy. The duty rate is 16.6 percent ad valorem. Style MCCJ-119936 falls within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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