CBP Ruling N212256 — The tariff classification of men’s trousers from Thailand

Tariff classification

Headings: 6210

Product description

The item in question, style #GMO12F06, men’s Rerevolver Pant, is a men’s pair of trousers with a shell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with polyurethane. In a separate step activated carbon material in a contrasting color is then deposited on the surface of the plastic. The trousers have a fly front opening secured by a zipper closure and two snaps at the waist, two front pockets with zipper closures covered by an overlay of fabric, a right rear pocket with a zipper closure and a flap, two vent openings with mesh fabric gussets and zipper closures along the inner thighs, an overlay of fabric with a zipper closure on the left knee, pockets on the thighs of both legs, long hemmed legs with a zipper at the ankle, hidden leg sleeves with elastic tightening at the ankles, tabs with hook and loop closures on the inner waistband and seven belt loops surrounding the waistband. The trousers are lined in the upper portion with a knit mesh polyester fabric and in the lower portion with a woven nylon fabric.

CBP rationale

The applicable subheading for style #GMO12F06 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.

Full text

N212256 April 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave. #401 Portland, OR 97227 RE: The tariff classification of men’s trousers from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #GMO12F06, men’s Rerevolver Pant, is a men’s pair of trousers with a shell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with polyurethane. In a separate step activated carbon material in a contrasting color is then deposited on the surface of the plastic. The trousers have a fly front opening secured by a zipper closure and two snaps at the waist, two front pockets with zipper closures covered by an overlay of fabric, a right rear pocket with a zipper closure and a flap, two vent openings with mesh fabric gussets and zipper closures along the inner thighs, an overlay of fabric with a zipper closure on the left knee, pockets on the thighs of both legs, long hemmed legs with a zipper at the ankle, hidden leg sleeves with elastic tightening at the ankles, tabs with hook and loop closures on the inner waistband and seven belt loops surrounding the waistband. The trousers are lined in the upper portion with a knit mesh polyester fabric and in the lower portion with a woven nylon fabric. The applicable subheading for style #GMO12F06 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 percent 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 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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