N278846 N2 Ruling Active

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

Issued September 29, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4010

Headings: 6203

Product description

As requested, your sample will be returned. Style 13751385 is a pair of men’s pants constructed from 96% polyester, 4% spandex, woven fabric. The pants have a tunnel elastic waistband with an inside drawstring; two side seam pockets; a zippered pocket located on the left leg; a mesh knit fabric insert located at the back below the waistband; and hemmed legs. In your letter,

CBP rationale

the applicable subheading for Style 13751385 will be 6203.43.4010, HTSUS, which provides for men’s or boys’…trousers, .

Full text

N278846 September 29, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Ms. Jeannine Greener, LCB Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of men’s woven pants from China. Dear Ms. Greener: In your letter dated July 21, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 13751385 is a pair of men’s pants constructed from 96% polyester, 4% spandex, woven fabric. The pants have a tunnel elastic waistband with an inside drawstring; two side seam pockets; a zippered pocket located on the left leg; a mesh knit fabric insert located at the back below the waistband; and hemmed legs. In your letter, you suggested the trousers are classifiable under subheading 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches of synthetic fibers. This tariff number is no longer applicable to this merchandise. In addition, we disagree with your classification. The open work mesh inserts on this garment constitute more than mere trim and preclude water resistant classification. Consequently, the applicable subheading for Style 13751385 will be 6203.43.4010, HTSUS, which provides for men’s or boys’…trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty will be 27.9% 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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