N232659 N2 Ruling Active

The tariff classification of women’s trousers from China

Issued September 24, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.9060

Headings: 6210

Product description

Two pairs of women’s 5-pocket jean-style trousers (one in a black color and one in a purple color) were submitted for item number 861HO129426. The trousers have a shell composed of a woven 98% cotton/2% spandex fabric that has a visible 95% polyurethane/5% resin and wax coating on the outer surface. The coating does not completely obscure the underlying fabric. The trousers have a fly front opening secured by a zipper closure and a one-button fastener on the waistband. The garment also has five belt loops surrounding the waistband, two front pockets, a smaller coin pocket inside the right front pocket, two rear patch pockets and long straight legs with a hemmed bottom. Although the closure is left over right, the cut of the garment clearly indicates that it is women’s. The samples are being returned to you as you have requested.

CBP rationale

The applicable subheading for the trousers 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

N232659 September 24, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.9060 Ms. Nany Ho Pacific Sunwear of California, Inc. 3450 E. Miraloma Avenue Anaheim, CA 92806 RE: The tariff classification of women’s trousers from China Dear Ms. Ho: In your letter dated August 27, 2012, you requested a tariff classification ruling. Two pairs of women’s 5-pocket jean-style trousers (one in a black color and one in a purple color) were submitted for item number 861HO129426. The trousers have a shell composed of a woven 98% cotton/2% spandex fabric that has a visible 95% polyurethane/5% resin and wax coating on the outer surface. The coating does not completely obscure the underlying fabric. The trousers have a fly front opening secured by a zipper closure and a one-button fastener on the waistband. The garment also has five belt loops surrounding the waistband, two front pockets, a smaller coin pocket inside the right front pocket, two rear patch pockets and long straight legs with a hemmed bottom. Although the closure is left over right, the cut of the garment clearly indicates that it is women’s. The samples are being returned to you as you have requested. The applicable subheading for the trousers 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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