CLA-2-61:OT:RR:NC:N3 348
Heather Ewald
Hanesbrands Inc
1000 East Hanes Mill Road Winston Salem, NC 27105
RE: The tariff classification of men’s trousers from Vietnam
Dear Ms. Ewald
In your letter dated April 1, 2024, you requested a tariff classification ruling. The sample is being retained by our office.
Style GP 204412 is a pair of men’s trousers. It is composed of cellular polyurethane plastic material with a backing of 100% polyester knit fabric. The backing fabric is brushed creating a dense fibrous surface. The unlined pants feature two front pockets, belts loops at the waist, a zippered fly closure with a button at the waist, and two rear patch pockets and hemmed leg openings.
Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style GP 204412 will be 6113.00.1012, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division