CLA-2-62:OT:RR:NC:N3:356
Ms. Zoe Chiu
Delta Global Sourcing Ltd.
3/F, Fook Cheung Building
63 Hoi Yuen Road
Kwun Tong, Kowloon
Hong Kong
RE: The tariff classification of men’s trousers from Vietnam
Dear Ms. Chiu:
In your letter dated July 8, 2019, you requested a tariff classification ruling. Our response was delayed due to laboratory testing. Your submitted sample was destroyed during this testing and will not be returned.
Style HSS19-116B is a pair of men’s trousers constructed from woven denim fabric with a stated fiber content of 97% cotton and 3% metal (stainless steel). Style HSS19-116B features a flat waistband with a left-over-right, one-button closure and five belt loops, a fly front opening with a zippered closure, two front inset pockets, a watch pocket within the right inset pocket, a rear yoke, two rear patch pockets, and hemmed leg openings. The garment has no metallic character or appearance.
You have suggested classification of Style HSS19-116B under 6203.49.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s… trousers… of other textile materials: other: trousers… subject to cotton restraints. Due to the stated construction of the garment, it was necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2(B)(a).
Laboratory results indicate that the fabric of Style HSS19-116B is constructed of one one-ply cotton warp yarn (74.1% by weight) and one two-ply filling yarn (25.9% by weight). The filling yarn is composed of one one-ply cotton yarn that is twisted with one one-ply metal thread.
The applicable subheading for Style HSS19-116B will be 6203.42.4511, 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 cotton: Other: Other: Other: Other: Men’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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division