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 Hong Kong
Dear Ms. Spannuth:
In your letter dated July 10, 2020, you requested a tariff classification ruling. Your sample will be returned.
Style 030-20W15194 is a pair of women’s trousers constructed from 64% lyocell, 34% cotton, and 2% elastane woven fabric that you state has a polyurethane coating on its outer surface. Because the coating is not visible as that term is defined in the tariff, heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), does not apply. The garment features a front fly opening with a zipper closure and a metal button on a flat waistband, five belt loops, two rear patch pockets, two front pockets secured with zipper closures, and hemmed leg openings.
The applicable subheading for style 030-20W15194 will be 6204.69.2810, 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: Of artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 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