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N303767 N3 Ruling Active

The tariff classification of women’s trousers from China

Issued April 23, 2019 by U.S. Customs and Border Protection.

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N3 N303767 (April 23, 2019)

Tariff classification

HTS codes: 6204.62.8021

Headings: 6204

Product description

Your sample will be returned as requested. Style F6T-1BLG is a pair of women’s trousers constructed from 70.5% cotton, 24.8% polyester, 2.4% rayon, and 2.3% spandex woven fabric. The pull-on trousers feature two rear patch pockets and hemmed leg openings. In your letter,

CBP rationale

The applicable subheading for style F6T-1BLG 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

N303767 April 23, 2019 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.8021 Ms. Amanda Spannuth Chico’s FAS Inc 11215 Metro Parkway Fort Myers, FL 33966 RE: The tariff classification of women’s trousers from China Dear Ms. Spannuth: In your letter dated March 27, 2019, you requested a tariff classification ruling. Your sample will be returned as requested. Style F6T-1BLG is a pair of women’s trousers constructed from 70.5% cotton, 24.8% polyester, 2.4% rayon, and 2.3% spandex woven fabric. The pull-on trousers feature two rear patch pockets and hemmed leg openings. In your letter, you state that the fabric has a polyurethane (PU) coating. The polyurethane coating is not visible as that term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore, heading 6210 does not apply. The applicable subheading for style F6T-1BLG 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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