CLA-2-62:OT:RR:NC:N3:360
Ms. Nany Ho
Pacific Sunwear of California, LLC.
3450 E. Miraloma Avenue
Anaheim, CA 92806
RE: The tariff classification of women’s trousers from China
Dear Ms. Ho:
In your letter dated September 21, 2016, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 860HO169258 is a pair of women’s trousers constructed from 51% cotton, 25% rayon, 22% polyester, and 2% spandex polyurethane coated woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on a flat waistband, five belt loops, a rear yoke, two rear patch pockets, three front pockets, and hemmed legged openings.
Although you requested classification of style 860HO169258 under subheading 6210.50.8060, Harmonized Tariff Schedule of the United States (HTSUS), the polyurethane coating is not visible as that term is defined in the HTSUS; therefore, heading 6210 does not apply.
The applicable subheading for style 860HO169258 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