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

Ms. Amy Hess
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of women’s unfinished trousers from China

Dear Ms. Hess:

In your letter dated May 2, 2018, you requested a tariff classification ruling on behalf of James Perse Enterprises. Your samples will be returned. Style WVCD1785 is a pair of women’s unfinished trousers constructed from 100% cotton woven denim fabric. The garment is sewn together at the front rise, back rise, and sides; the inseam remains open. The trousers feature two front side seam pockets, two rear pockets, and overlock stitching at the unfinished waistband, inseam, and leg openings.

The applicable subheading for style WVCD1785 will be 6204.62.8011, 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 cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Blue denim. 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