CLA-2-62:OT:RR:NC:N3:356
Mr. Mike Choi
MKC Customs Brokers International, Inc.
930 West Hyde Park Boulevard Inglewood, CA 90302
RE: The tariff classification of men’s trousers from China
Dear Mr. Choi:
In your letter dated August 9, 2023, you requested a tariff classification ruling on behalf of your client, Mornington Corporation. The submitted sample will be retained in our office for training purposes.
Style TGRMJOG is a pair of men’s trousers constructed from 100% polyester woven fabric. Style TGRMJOG is of pieced construction and features a contrasting color elasticized waistband, a mock fly, two front inset pockets below the waist, contrasting color stripes along each outer leg, a printed logo on the upper back panel, a 6¾-inch-long slit with a zippered closure at each outer ankle, and hemmed leg openings.
You have asked whether Style TGRMJOG is classifiable in subheading 6211.43.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits…Other garments, women’s or girls’: Of man-made fibers: Other: Track suits: Trousers. However, the submitted sample is a men’s garment. Further, the Explanatory Notes to Heading 6112, HTSUS, which apply mutatis mutandis to Heading 6211, HTSUS, state that track suits consist of two garments, namely, a garment meant to cover the upper part of the body and a second garment; i.e., a pair of trousers. Since your ruling request is for a pair of trousers and does not include an upper body garment, it would be incorrect to classify Style TGRMJOG within a provision for track suits. See HQ 967339, dated May 19, 2005.
The applicable subheading for Style TGRMJOG will be 6203.43.9011, 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 synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other. The duty rate will be 27.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6203.43.9011, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6203.43.9011, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division