The tariff classification of women’s trousers from China
Issued December 9, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.8021
Headings: 6204
Product description
Your sample will be returned as requested. Style 860HO169352 is a pair of women’s trousers constructed from 62% cotton, 25% polyester, 11% rayon, and 2% spandex polyurethane coated woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on a flat waistband, five belt loops, two rear patch pockets, three front pockets, and hemmed leg openings. Although you requested classification of style 860HO169352 under subheading 6210.50.8060, Harmonized Tariff Schedule of the United States (HTSUS), the polyurethane coating is not visible as that term is defined in the HTSUS; therefore, heading 6210 does not apply.
CBP rationale
The applicable subheading for style 860HO169352 will be 6204.62.8021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Other.
Full text
N281029 December 9, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.8021 Ms. Nany Ho Pacific Sunwear of California, LLC. 3450 E. Miraloma Avenue Anaheim, CA 92806 RE: The tariff classification of women’s trousers from China Dear Ms. Ho: In your letter dated October 20, 2016, you requested a tariff classification ruling. Your sample will be returned as requested. Style 860HO169352 is a pair of women’s trousers constructed from 62% cotton, 25% polyester, 11% rayon, and 2% spandex polyurethane coated woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on a flat waistband, five belt loops, two rear patch pockets, three front pockets, and hemmed leg openings. Although you requested classification of style 860HO169352 under subheading 6210.50.8060, Harmonized Tariff Schedule of the United States (HTSUS), the polyurethane coating is not visible as that term is defined in the HTSUS; therefore, heading 6210 does not apply. The applicable subheading for style 860HO169352 will be 6204.62.8021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Other. The rate of duty will be 16.6 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 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 Kimberly Rackett via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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