CLA-2-61:OT:RR:NC:N3:357
Ms. Yammie Yue
Takson Garment Mfg. Co., Ltd.
Room 512-513, 5/F., South Wing,
Harbour Centre, Tower 1
1 Hok Cheung Street,
Hunghom, Kowloon, Hong Kong
RE: The tariff classification of men’s and women’s trousers from China
Dear Ms. Yue:
In your letter dated November 28, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed.
Style TKF-M239/RT is a pair of man’s trousers constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. The trousers feature a zipper fly opening with left over right snap and button closure at the waist, a waistband with belt loops, unsecured front pockets, and two zippered pockets at the rear.
Style TKF-M206/MO is a pair of man’s trousers constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The trousers feature a zipper fly opening with a left over right snap closure at the waist, a waistband with belt loops and inner buttoned adjustment tabs, unsecured slant front pockets, and a draw cord tightening at the bottom of the legs.
Style TKF-M206/RT is a pair of man’s trousers constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. The trousers feature a zipper fly opening with a left over right snap closure at the waist, a waistband with belt loops and inner buttoned adjustment tabs, unsecured slant front pockets, and a draw cord tightening at the bottom of the legs.
Style TKF-W517/MO is a pair of woman’s trousers constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The trousers feature a zipper fly opening, a waistband with belt loops and inner buttoned adjustment tabs, unsecured slant front pockets, and a draw cord tightening at the bottom of the legs.
Style TKF-W517/RT is a pair of woman’s trousers constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. The trousers feature a zipper fly opening, a waistband with belt loops and inner buttoned adjustment tabs, unsecured slant front pockets, and a draw cord tightening at the bottom of the legs.
The applicable subheading for style TKF-M239/RT will be 6103.43.1520, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for styles TKF-M206/RT and TKF-M206/MO will be 6113.00.9044, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style TKF-W517/RT and TKF-W517/MO will be 6113.00.9052, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division