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N249926 N2 Ruling Active

The tariff classification of a pair of man’s trousers from China

Issued February 19, 2014 by U.S. Customs and Border Protection.

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N2 N249926 (February 19, 2014)

Tariff classification

HTS codes: 6210.40.5031

Headings: 6210

Product description

Your sample will be returned as requested. Style GMO14F02 “Heavy Days,” is a pair of man’s trousers. The trousers are constructed of a top layer of 100% polyester woven fabric, a middle layer of polyurethane coating and a bottom layer of warp knit tricot fabric. The coating is visible to the naked eye through the knit fabric. You had previously advised us that the Cocona design on the coating is applied after the laminate is formed. The trousers feature a fly front opening secured with a zipper closure and two snaps at the waist, sealed seams at the front and back rise, two front pockets with zipper closures covered with an overlay of fabric, two vent openings with mesh fabric and zipper closures along the inner thighs, long hemmed legs with zipper and snap closures at the ankles, hidden leg sleeves with elastic tightening at the ankles, tabs with hook and loop closures on the inner waistband, and seven belt loops surrounding the waistband.

CBP rationale

The applicable subheading for the style GMO14F02, man’s Heavy Days Pant will be 6210.40.5031, 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 men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Ski/snowboard pants.

Full text

N249926 February 19, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5031 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave # 401 Portland, OR 97227 RE: The tariff classification of a pair of man’s trousers from China Dear Mr. Clancey: In your letter dated January 20, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style GMO14F02 “Heavy Days,” is a pair of man’s trousers. The trousers are constructed of a top layer of 100% polyester woven fabric, a middle layer of polyurethane coating and a bottom layer of warp knit tricot fabric. The coating is visible to the naked eye through the knit fabric. You had previously advised us that the Cocona design on the coating is applied after the laminate is formed. The trousers feature a fly front opening secured with a zipper closure and two snaps at the waist, sealed seams at the front and back rise, two front pockets with zipper closures covered with an overlay of fabric, two vent openings with mesh fabric and zipper closures along the inner thighs, long hemmed legs with zipper and snap closures at the ankles, hidden leg sleeves with elastic tightening at the ankles, tabs with hook and loop closures on the inner waistband, and seven belt loops surrounding the waistband. The applicable subheading for the style GMO14F02, man’s Heavy Days Pant will be 6210.40.5031, 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 men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Ski/snowboard pants. The rate of duty will be 7.1 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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