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N157380 N1 Ruling Active

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

Issued April 28, 2011 by U.S. Customs and Border Protection.

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N1 N157380 (April 28, 2011)

Tariff classification

HTS codes: 6203.42.4016

Headings: 6203

Product description

As requested, your sample will be returned. Style S2MS44739 is a pair of men’s pants constructed from 97% cotton, 3% elastane, woven twill fabric. The pants cover the knee and feature a flat waistband with five belt loops, a zippered fly front with a button and metal closures at the waist, quarter pockets at each side, a welt pocket on the left back panel, a zippered pocket on the right back panel, an embroidered logo on the lower left leg, and hemmed legs. Because the garment length covers the knee, Style S2MS44739 is not classifiable as shorts. Consequently,

CBP rationale

the applicable subheading for Style S2MS44739 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ …trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other.

Full text

N157380 April 28, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of men’s woven pants from India. Dear Mr. Echeverria: In your letter dated March 28, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style S2MS44739 is a pair of men’s pants constructed from 97% cotton, 3% elastane, woven twill fabric. The pants cover the knee and feature a flat waistband with five belt loops, a zippered fly front with a button and metal closures at the waist, quarter pockets at each side, a welt pocket on the left back panel, a zippered pocket on the right back panel, an embroidered logo on the lower left leg, and hemmed legs. Because the garment length covers the knee, Style S2MS44739 is not classifiable as shorts. Consequently, the applicable subheading for Style S2MS44739 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ …trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. 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 the 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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