The tariff classification of a pair of men’s pants and two women’s pants from HK/China

N233609 October 23, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6203.42.4016 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Room 512-513, 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom, Kowloon, Hong Kong RE: The tariff classification of a pair of men’s pants and two women’s pants from HK/China Dear Mr. Tsang: In your letter dated September 21, 2012 you requested a tariff classification ruling. The submitted sample, Style W555, is a pair of women’s pants constructed from 95 percent polyester and 5 percent spandex knitted jersey fabric with camouflage print. The pull-on capri length pants feature a 2.5 inch wide elasticized waistband; hemmed leg openings; and a mesh inside pocket. The submitted sample, Style W522, is a pair of women’s pants is constructed from 95 percent polyester and 5 percent spandex knitted jersey fabric with camouflage print. The pull-on pants feature a 3.5 inch wide elasticized waistband; hemmed leg openings; and a mesh inside pocket. The submitted sample, Style TKF-M221 is a pair of men’s convertible pants constructed from 60 percent cotton, 40 percent polyester woven fabric in a printed camouflage design. The pants feature a partially elasticized waistband with seven belt loops; a zippered fly front; a single button closure on the waistband; two front inset pockets with capping at the bottom of the pocket opening; a pleated cargo pocket on the left leg with a flap and two button closures; a small pocket with a flap on the lower portion of the cargo pocket; a patch pocket on the right leg with a flap and two button closures; an inset pocket with a zippered closure on the lower portion of the patch pocket; two rear welt pockets with flaps and button closures; and hemmed legs that zip off at the knee to convert the pants to shorts We are returning your samples. The applicable subheading for styles W555 and W522 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. The applicable subheading for style TKF-M221 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 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division