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N198139 N1 Ruling Active

The tariff classification of men’s woven pants from Bangladesh, China, India, Pakistan, and Vietnam.

Issued January 20, 2012 by U.S. Customs and Border Protection.

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N1 N198139 (January 20, 2012)

Tariff classification

HTS codes: 3271, 4016, 6203.42, 2011, 3122, 6203.42.4016, 6210.40.9033, 2012

Headings: 3271, 4016, 2011, 3122, 6210, 6203, 2012

Product description

As requested, your sample will be returned. Style 10321-3122 is a pair of men’s pants constructed from 100% cotton woven fabric. The pants feature a flat waistband with five belt loops, a zippered fly front with a metal button on the waistband, side entry pockets with four grommets, a coin/key pocket with a flap that is partially enclosed within the left side entry pocket, two adjustable buckled tabs located on each side below the waistband, two back pockets with a flap and a snap closure, a vertical zippered opening on each back pocket, a side entry pocket on the rear right leg, and hemmed leg openings. Although

CBP rationale

the applicable subheading for Style 10321-3122 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: Other: Men’s trousers and breeches: Other.

Full text

N198139 January 20, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42. 4016 Mr. Ken Park Wicked Fashions, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of men’s woven pants from Bangladesh, China, India, Pakistan, and Vietnam. Dear Mr. Park: In your letter dated December 20, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 10321-3122 is a pair of men’s pants constructed from 100% cotton woven fabric. The pants feature a flat waistband with five belt loops, a zippered fly front with a metal button on the waistband, side entry pockets with four grommets, a coin/key pocket with a flap that is partially enclosed within the left side entry pocket, two adjustable buckled tabs located on each side below the waistband, two back pockets with a flap and a snap closure, a vertical zippered opening on each back pocket, a side entry pocket on the rear right leg, and hemmed leg openings. Although you state that the pants are coated with resin and may be classified in HTSUS 6210.40.9033, the garment is not coated for tariff classification purposes. Consequently, the applicable subheading for Style 10321-3122 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: Other: Men’s trousers and breeches: 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, Thomas J. Russo Director, National Commodity Specialist Division

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