The tariff classification of men’s woven pants from China.

N270691 December 8, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. J. L. French CCW Breakaways 1619 Lowell Lane New Cumberland, PA 17070 RE: The tariff classification of men’s woven pants from China. Dear Mr. French: In your letter dated November 7, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style HP-04 is a pair of men’s pants constructed from 100% cotton woven fabric. The pants feature a flat waistband with eight belt loops; a zippered fly front opening with a button closure on the waistband; two side entry pockets with hidden two snap closures at the top; a welt pocket on the right back panel; a welt pocket with a single button closure on the left back panel; and hemmed leg openings. Style HP04 has two holster pockets made up of cloth fabric with hook and loop closures. The holster pockets are located at the inner front panels of the garment and are hidden from view, and are permanently sewn at the waistband. In your correspondence, you suggest classification of the garment under subheading 4202.32.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. We disagree with your proposed classification. The garment does not have any styling features or characteristics that would exclude classification in the more specific provision for woven pants. Moreover, the pants are not akin to the articles commonly classified therein. Consequently, the applicable subheading for Style HP-04 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ …Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Men’s trousers and breeches: Other. The duty rate 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 the 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 this ruling letter 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 this ruling, contact National Import Specialist Maryalice Nowak via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director, National Commodity Specialist Division