N003020 N0 Ruling Active

The tariff classification of a pair of women’s woven blue denim pants from China.

Issued December 8, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4010

Headings: 6204

Product description

The submitted sample, Style #360965, is a pair of women’s pants constructed from 100% cotton woven blue denim fabric. The garment features a partial elasticized waistband with a drawstring, a fake fly opening, two front pockets, two rear pockets, and hemmed leg openings. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the pants, Style 360965, will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, blue denim.

Full text

N003020 December 8, 2006 CLA-2-62:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6204.62.4010 Ms. Irina Parker Avon Products Incorporated 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of a pair of women’s woven blue denim pants from China. Dear Ms, Parker: In your letter dated November 11, 2006, you requested a tariff classification ruling. The submitted sample, Style #360965, is a pair of women’s pants constructed from 100% cotton woven blue denim fabric. The garment features a partial elasticized waistband with a drawstring, a fake fly opening, two front pockets, two rear pockets, and hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the pants, Style 360965, will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, blue denim. The duty rate will be 16.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pants, Style 360965 falls within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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