N283183 N2 Ruling Active

The tariff classification of men’s and boys’ woven pants from China

Issued February 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.9020, 6203.43.9010

Headings: 6203

Product description

As requested, your sample will be returned. The submitted sample, Style 3305 "Preeminent Tapered Pant," is a pair of men’s pants constructed from 100% polyester, woven fabric. Style 3305 has a tunnel elastic waistband with an inside drawstring; side seam pockets; knit fabric inserts with piping at each side; zippers at the ankles; and hemmed legs. Style 3305 will be imported in Adult (Men’s) sizes S – 3XL. The same garment will be imported as Style 3306 in Youth (Boys’) sizes S – L.

CBP rationale

The applicable subheading for Style 3305 will be 6203.43.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers,. The applicable subheading for Style 3306 will be 6203.43.9020, HTSUS, which provides for men’s or boys’… trousers,… breeches and shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: trousers and breeches: boys’: other.

Full text

N283183 February 22, 2017 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9010; 6203.43.9020 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ woven pants from China Dear Ms. Paitsell: In your letter dated December 13, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 3305 "Preeminent Tapered Pant," is a pair of men’s pants constructed from 100% polyester, woven fabric. Style 3305 has a tunnel elastic waistband with an inside drawstring; side seam pockets; knit fabric inserts with piping at each side; zippers at the ankles; and hemmed legs. Style 3305 will be imported in Adult (Men’s) sizes S – 3XL. The same garment will be imported as Style 3306 in Youth (Boys’) sizes S – L. The applicable subheading for Style 3305 will be 6203.43.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers,... breeches and shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: trousers and breeches: men’s. The rate of duty will be 27.9% ad valorem. The applicable subheading for Style 3306 will be 6203.43.9020, HTSUS, which provides for men’s or boys’… trousers,… breeches and shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: trousers and breeches: boys’: other. 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://www.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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