The tariff classification of girl’s woven pants from Viet Nam.
Issued June 12, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6210.50.9060
Headings: 6210
Product description
The submitted sample will be returned to you. Sample 67671 is a pair of girl’s faux leather “Buffalo Skinny Jeans” made of 56% cotton, 42% polyester, 2% spandex woven fabric. The outer shell surface has a polyurethane coating. The five pocket pants have a button and zipper placket closure; a five belt loop waistband; a rear yoke; two front scoop pockets, one with an inner coin pocket; two unsecured rear patch pockets and hemmed cuffs. For tariff purposes, the shell fabric of Sample 67671 is visibly coated with polyurethane. You propose tariff classification in subheading 6210.50.7000. The provision does not apply because the coating does not completely obscure the underlying fabric.
CBP rationale
The applicable subheading for the pants will be 6210.50.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other, other, other, trousers, breeches and shorts.
Full text
N217541 June 12, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6210.50.9060 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Drive MS 2316 Plano, TX 75024 RE: The tariff classification of girl’s woven pants from Viet Nam. Dear Ms. Morrell: In your letter dated May 9, 2012, you requested a tariff classification ruling. The submitted sample will be returned to you. Sample 67671 is a pair of girl’s faux leather “Buffalo Skinny Jeans” made of 56% cotton, 42% polyester, 2% spandex woven fabric. The outer shell surface has a polyurethane coating. The five pocket pants have a button and zipper placket closure; a five belt loop waistband; a rear yoke; two front scoop pockets, one with an inner coin pocket; two unsecured rear patch pockets and hemmed cuffs. For tariff purposes, the shell fabric of Sample 67671 is visibly coated with polyurethane. You propose tariff classification in subheading 6210.50.7000. The provision does not apply because the coating does not completely obscure the underlying fabric. The applicable subheading for the pants will be 6210.50.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other, other, other, trousers, breeches and shorts. The rate of duty will be 6.2 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
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