N213897 N2 Ruling Active

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

Issued May 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4016

Headings: 6203

Product description

As requested, your sample will be returned. Style 131BT126012B is a pair of men’s woven pants constructed from 99% cotton, 1% spandex black denim fabric. The pants have a flat waistband with five belt loops; a zippered, fly front opening with a metal button closure on the waistband; two front inset pockets; an inner coin pocket within the right front pocket; two rear patch pockets; and hemmed leg openings.

CBP rationale

the applicable subheading for Styles 131BT126012B and 131BT126512V will be 6203.42.4016, HTSUS, which provides for Men’s or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Men’s trousers and breeches: Other.

Full text

N213897 May 16, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Nany Ho Pacific Sunwear of California, Inc. 3450 E. Miraloma Avenue Anaheim, CA 92806 RE: The tariff classification of men’s woven pants from China. Dear Ms. Ho: In your letter dated April 12, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 131BT126012B is a pair of men’s woven pants constructed from 99% cotton, 1% spandex black denim fabric. The pants have a flat waistband with five belt loops; a zippered, fly front opening with a metal button closure on the waistband; two front inset pockets; an inner coin pocket within the right front pocket; two rear patch pockets; and hemmed leg openings. You state that the same garment will be imported as Style 131BT126512V under a different purchase order number. Although you indicate that the pants have a clear polyurethane coating on the outer surface and you suggest classification in 6210.40.9033, Harmonized Tariff Schedule of the United States (HTSUS), the pants were examined and are not coated for tariff classification purposes. Consequently, the applicable subheading for Styles 131BT126012B and 131BT126512V will be 6203.42.4016, HTSUS, which provides for Men’s or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Men’s trousers and breeches: Other. The rate of duty 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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