The tariff classification of men’s woven pants from China

N299468 August 21, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 Mr. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive, MS 4202 Plano, TX 75024 RE: The tariff classification of men’s woven pants from China Dear Mr. Nabors: In your letter dated July 27, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Style 555X is a pair of men’s pants constructed from 100% polyester, woven fabric visibly coated on the inner surface with polyurethane. The garment features an enclosed elastic waistband, side pockets with mesh linings, and enclosed elastic leg cuffs. The applicable HTSUS subheading for style 555X will be 6210.40.5539 which provides for: Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: of man-made fibers: Other: Trousers, breeches and shorts: Other. The duty rate will be 7.1% 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division