CLA-2-62:OT:RR:NC:N3:360
Ms. DeeDee DeSmet
Adidas AG
5055 North Greeley Avenue
Portland, OR 97217
RE: The tariff classification of women’s trousers from China
Dear Ms. DeSmet:
In your letter dated December 14, 2018, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style S19F47 is a pair of women’s knee length trousers which you state are constructed from 65% paper and 35% cotton woven fabric. The trousers cover the knees and feature a fully elasticized waistband with a drawstring and hemmed leg openings.
Because of the presence of paper, the garment was forwarded to the Customs and Border Protection laboratory. The results of the laboratory analysis indicate that style S19F47 is constructed from 65.1% paper yarns and 34.9% cotton yarns.
The applicable subheading for style S19F47 will be 6204.69.8044, 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 other textile materials: Other: Other: Trousers, breeches and shorts: Other: Trousers and breeches. The rate of duty will be 2.8 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