CLA-2-62:OT:RR:NC:N3:356
Mr. Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of men’s and women’s woven garments from China.
Dear Mr. McCullough:
In your letter dated May 12, 2014, you requested a tariff classification ruling. As requested, your samples are being returned.
The submitted sample, Style 20413 "Men’s Apron Front Cargo Pants," is a pair of men’s pants with removable hanging apron pockets. The pants are constructed from 100% cotton, woven fabric and have a flat waistband with six belt loops; a four and one-half inch wide belt loop in the rear; a zippered fly front opening with a metal button closure on the waistband; a gusset crotch; two front slant pockets; a cargo pocket on the left leg with a flap and a hook and loop closure; two rear patch pockets with a flap and a hook and loop closure; a hammer loop on the right rear leg; a hammer and utility pocket on the rear right leg; pouches at each knee; a bottom opening with a hook and loop closure on each knee pouch to allow the insertion of a knee pad; and hemmed legs. The two removable hanging apron pockets are constructed from a two-tiered 100% nylon woven fabric and feature two button holes at the top. The removable hanging apron pockets attach to the waistband of the pants by means of four metal buttons, which are located at the bottom of each belt loop located in the front of the garment.
The front slant pockets and the leg openings are finished with contrasting fabric edging. The belt loops, the cargo pocket, the front knee pouches, the hammer loop, and the rear patch pockets are constructed from a contrasting fabric made of 100% nylon.
The pants and the removable hanging apron pockets constitute a composite good as that term is defined and applied in the HTSUSA. General Rule of Interpretation 3(b) provides that composite goods shall be classified according to the component that gives them their essential character. In this case, the essential character of Style 20413 is imparted by the pants. As such, they are classified as a unit under one tariff number.
The submitted sample, Style 21403 ”Women’s Flex Briar Pants,” is a pair of women’s pants constructed from two different fabrics. The body of the garment is constructed from 97% cotton and 3% spandex woven fabric. The outer layer, which covers the front of the garment from the upper thighs to the ankles and the back of the garment from the upper calves to the ankles, is constructed from 97% nylon and 3% spandex woven fabric. The garment features two front pockets, a left over right front fly opening with a zipper closure, and a metal button on the waistband. Neither the cotton and spandex woven fabric nor the nylon and spandex woven fabric imparts the essential character of the garment. The pants will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style 20413 “Men’s Apron Front Cargo Pants” will be 6203.42.4016, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Men’s or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Men’s trousers and breeches: Other. The rate of duty will be 16.6% ad valorem.
The applicable subheading for Style 21403 “Women’s Flex Briar Pants” will be 6204.63.3510, 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: trousers and breeches: women’s. The duty rate will be 28.6% 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 http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division