N291160 N2 Ruling Active

The tariff classification of a pair of unisex trousers from China

Issued November 8, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.63.9010

Headings: 6204

Product description

Your sample will be retained by this office. Item BP0317 is a pair of unisex trousers constructed from 65% polyester and 35% cotton woven fabric. The trousers feature a partially elastizied waistband, a fly front opening secured with magnets, snaps, and hook and loop closures, long hemmed leg openings, and hook and loop closures along both inner seams.

CBP rationale

The applicable subheading for item BP0317 will be 6204.63.9010, Harmonized Tariff Schedule of the United States (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 synthetic fibers: Other: Other: Other: Other: Trousers and breeches: Women’s.

Full text

N291160 November 8, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.9010 Mr. Charles Ferrer CMS Sports Inc. 300 S. Duncan Avenue Suite 218 Clearwater, FL 33755 RE: The tariff classification of a pair of unisex trousers from China Dear Mr. Ferrer: In your letter dated October 11, 2017, you requested a tariff classification ruling. Your sample will be retained by this office. Item BP0317 is a pair of unisex trousers constructed from 65% polyester and 35% cotton woven fabric. The trousers feature a partially elastizied waistband, a fly front opening secured with magnets, snaps, and hook and loop closures, long hemmed leg openings, and hook and loop closures along both inner seams. The applicable subheading for item BP0317 will be 6204.63.9010, Harmonized Tariff Schedule of the United States (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 synthetic fibers: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 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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