CLA-2-62:OT:RR:NC:N3:356
Ms. Staci Bolan
Maersk Customs Services USA, Inc.
180 Park Avenue
Florham Park, New Jersey 07932
RE: The tariff classification of a pair of men’s trousers from China
Dear Ms. Bolan:
In your letter dated January 20, 2021 and in subsequent correspondence received in our office on February 8, 2021, you requested a tariff classification ruling on behalf of your client, CFL Distribution, Inc. As requested, your sample will be returned.
Style MR1275 “Duluth Flex Fire Hose Relaxed Fit Briar Pant” is a pair of men’s trousers constructed from 97% cotton and 3% spandex woven fabric. There are overlay pieces constructed from 96% nylon and 4% spandex woven fabric on the majority of the front legs and the lower portions of the back legs. Style MR1275 features a flat waistband with seven belt loops, a zippered fly front opening with a metal button closure on the waistband, two inset pockets at the waist, a coin pocket within the right inset pocket, an expandable patch pocket with a flap and two snap closures on each upper thigh, a hanger loop below the rear waistband, two rear patch pockets, an inset pocket at the side seam of the upper back right leg, and hemmed leg openings.
As noted above, Style MR1275 is made up of two different fabrics; accordingly, it is considered a composite good. Pursuant to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the classification of a composite good is determined by the material that imparts its essential character, insofar as this criterion is applicable. Based on physical examination of Style MR1275, neither the 97% cotton and 3% spandex fabric nor the 96% nylon and 4% spandex fabric exceeds 60% of the garment’s visible surface area, and neither fabric otherwise imparts the essential character of the garment. Therefore, Style MR1275 will be classified in accordance with GRI 3(c), under the heading that occurs last in numerical order in the HTSUS.
The applicable subheading for Style MR1275 will be 6203.43.9010, HTSUS, which provides for: Men’s or boys’… trousers,... breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s. The rate of duty will be 27.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6203.43.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6203.43.9010, 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, 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 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