The tariff classification of a pair of women’s trousers from China.
Issued May 8, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4203.10.4095
Headings: 4203
GRI rules applied: GRI 3, GRI 3(b)
Product description
The sample is being retained by our office. Style V289821040 is a pair of women’s trousers. The front, back and side panels, above the knees, are constructed from 68% viscose rayon, 28% nylon and 2% elastane knitted fabric. The remainder of the garment is constructed from leather. General Rule of Interpretation (GRI) 2(b), states that goods consisting of more than one material are to be classified according to GRI 3. Goods classifiable under GRI 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The value of the leather vastly exceeds the value of the textile. The essential character for the trousers is imparted by the leather.
CBP rationale
under GRI 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The value of the leather vastly exceeds the value of the textile. The essential character for the trousers is imparted by the leather.
Full text
N263669 May 8, 2015 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Ms. Debra Yip Vince LLC 900 N Cahuenga Blvd Los Angeles, CA 90038 RE: The tariff classification of a pair of women’s trousers from China. Dear Ms. Yip: In your letter, dated April 9, 2015, you requested a tariff classification ruling. The sample is being retained by our office. Style V289821040 is a pair of women’s trousers. The front, back and side panels, above the knees, are constructed from 68% viscose rayon, 28% nylon and 2% elastane knitted fabric. The remainder of the garment is constructed from leather. General Rule of Interpretation (GRI) 2(b), states that goods consisting of more than one material are to be classified according to GRI 3. Goods classifiable under GRI 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The value of the leather vastly exceeds the value of the textile. The essential character for the trousers is imparted by the leather. The applicable subheading for Style V289821040 will be 4203.10.4095, HTSUS, which provides for: Articles of apparel and clothing accessories of leather or composition leather: articles of apparel: Other; Other; Women’s. girls, and infants’. The rate of duty will be 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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