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N140727 N1 Ruling Active

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

Issued February 2, 2011 by U.S. Customs and Border Protection.

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N1 N140727 (February 2, 2011)

Tariff classification

HTS codes: 6203.43.4010

Headings: 6203

Product description

As requested, your sample will be returned. Item P27 “Referee Pant” is a pair of men’s pants constructed from 100% polyester, woven fabric. The pants have a wide waistband with five belt loops; an embroidered logo on the back belt loop; a zippered fly with two snap closures on the waistband; quarter pockets at each side; a welt pocket with a flap and a button closure on the left rear panel; a welt pocket on the right rear panel; contrasting color inserts along the side of each leg; and unfinished, merrow edge leg openings.

CBP rationale

The applicable subheading for Item P27 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, .

Full text

N140727 February 2, 2011 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. William R. Hoseney Honig’s Whistle Stop 7136 Jackson Road Ann Arbor, MI 48103 RE: The tariff classification of men’s woven pants from China. Dear Mr. Hoseney: In your letter dated December 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Item P27 “Referee Pant” is a pair of men’s pants constructed from 100% polyester, woven fabric. The pants have a wide waistband with five belt loops; an embroidered logo on the back belt loop; a zippered fly with two snap closures on the waistband; quarter pockets at each side; a welt pocket with a flap and a button closure on the left rear panel; a welt pocket on the right rear panel; contrasting color inserts along the side of each leg; and unfinished, merrow edge leg openings. You state that the garment is worn while officiating at sporting events. The applicable subheading for Item P27 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% 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/. 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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