N221625 N2 Ruling Active

The tariff classification of a women’s pair of pants from China

Issued June 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.9060

Headings: 6210

Product description

The coating does not completely obscure the underlying fabric. The pants have a fly front opening secured by a zipper and a one-button closure on the front of the waistband. The pants have five belt loops surrounding the waistband, two front pockets and two rear pockets below the waistband and long tapered legs with a hemmed bottom. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the pants will be 6210.50.9060, 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 women’s or girls’ garments: Other: Other: Other: Trousers, breeches and shorts.

Full text

N221625 June 29, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.9060 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th Street Suite 1000 New York, N.Y. 10120 RE: The tariff classification of a women’s pair of pants from China Dear Mr. Armani: In your letter dated June 13, 2012, you requested a tariff classification ruling. The sample submitted, style number MPUP-001, is a women’s pair of pants with a shell composed of a woven twill 64% cotton/33% polyester/3% spandex fabric which has a visible polyurethane coating on the outer surface. The coating does not completely obscure the underlying fabric. The pants have a fly front opening secured by a zipper and a one-button closure on the front of the waistband. The pants have five belt loops surrounding the waistband, two front pockets and two rear pockets below the waistband and long tapered legs with a hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the pants will be 6210.50.9060, 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 women’s or girls’ garments: 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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