CLA-2-62:OT:RR:NC:N3:360
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