CLA-2-62:OT:RR:NC:N3:360
Mr. Jerry Armani
Mamiye Brothers
1385 Broadway
Suite 1800
New York, NY 10018
RE: The tariff classification of a pair of women’s trousers from China
Dear Mr. Armani:
In your letter dated February 1, 2023, you requested a tariff classification ruling. Your sample will be returned.
Order #WFM002 is a pair of women’s woven trousers constructed from 98% cotton and 2% spandex woven fabric. The trousers have a flat waistband with five belt loops, a zippered fly front opening with a metal button closure on the waistband, two front inset pockets, an inner coin pocket within the right front pocket, and two rear patch pockets.
The applicable subheading for order #WFM002 will be 6204.62.8021, 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: Other. The duty rate will be 16.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.62.8021, 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 6204.62.8021, 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
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. 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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division