N241242 N2 Ruling Active

The tariff classification of women’s coated jeans from China

Issued May 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.9060

Headings: 6210

Product description

You submitted a sample which we are returning as you requested. The item in question, style #R33A0101000, Suzette Superskinny Matte Blue Coated, is a pair of jeans made from a 66% cotton/32% polyester/2% spandex twill weave fabric with a visible PU (polyurethane) coating on the outer surface. The trousers are ankle length and have a waistband with five belt loops, left and right front pockets, one with an inner coin pocket, rear patch pockets, a front zipper and a left-over-right button closure at the waist. The coating on the outer surface of the trousers is visible to the naked eye, but it does not completely obscure the underlying fabric. Gender identification of woven garments is governed by HTSUS chapter 62 Legal Note 8, which indicates that garments with a left over right closure are to be regarded as men’s or boys’, unless the cut clearly indicates otherwise. In this case the cut clearly indicates that the garment is designed for females.

CBP rationale

The applicable subheading for style #R33A0101000 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 than of man-made fibers, and other than 70% by weight of silk or silk waste: trousers, breeches and shorts.

Full text

N241242 May 22, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.9060 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda St. Los Angeles, CA 90021 RE: The tariff classification of women’s coated jeans from China Dear Ms. Bettke: In your letter dated April 23, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style #R33A0101000, Suzette Superskinny Matte Blue Coated, is a pair of jeans made from a 66% cotton/32% polyester/2% spandex twill weave fabric with a visible PU (polyurethane) coating on the outer surface. The trousers are ankle length and have a waistband with five belt loops, left and right front pockets, one with an inner coin pocket, rear patch pockets, a front zipper and a left-over-right button closure at the waist. The coating on the outer surface of the trousers is visible to the naked eye, but it does not completely obscure the underlying fabric. Gender identification of woven garments is governed by HTSUS chapter 62 Legal Note 8, which indicates that garments with a left over right closure are to be regarded as men’s or boys’, unless the cut clearly indicates otherwise. In this case the cut clearly indicates that the garment is designed for females. The applicable subheading for style #R33A0101000 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 than of man-made fibers, and other than 70% by weight of silk or silk waste: 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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