N267737 N2 Ruling Active

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

Issued September 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5039

Headings: 6210

Product description

Your sample will be returned as requested. Style K-012, Adult Circulate Pant, is a pair of men’s trousers constructed of 100% polyester woven fabric with a visible coating on the inner surface. The trousers feature an elasticized waistband, a fully functional drawstring threaded through the waistband, two front pockets with snap closures covered with an overlay of fabric, long hemmed legs with a zipper and a hook and loop closure at the ankles.

CBP rationale

The applicable subheading for style K-012 will be 6210.40.5039, 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: Other.

Full text

N267737 September 10, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of men’s trousers from China Dear Mr. Rizner: In your letter dated July 30, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style K-012, Adult Circulate Pant, is a pair of men’s trousers constructed of 100% polyester woven fabric with a visible coating on the inner surface. The trousers feature an elasticized waistband, a fully functional drawstring threaded through the waistband, two front pockets with snap closures covered with an overlay of fabric, long hemmed legs with a zipper and a hook and loop closure at the ankles. The applicable subheading for style K-012 will be 6210.40.5039, 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: Other. 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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