U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's pair of trousers with a bib attachment from Pakistan.
NY 811505 July 13, 1995 CLA-2-61:S:N:N5:361 811505 CATEGORY: Classification TARIFF NO.: 6204.62. Mr. Christopher J. Cox Lerner 2300 Southeastern Avenue P.O. Box 8382 Indianapolis, Indiana 46283-8382 RE: The tariff classification of a woman's pair of trousers with a bib attachment from Pakistan. Dear Mr. Cox: In your letter dated June 8, 1995, you requested a tariff classification ruling. We have retained the sample of this item. Style 830-4486-4 consists of a pair of denim trousers with a button-on bib. Both items are constructed of 100% cotton woven blue denim fabric. The trousers feature a waistband with 4 front and 4 rear belt loops; 3 front and 2 rear pockets, a zipper front closure and hemmed bottom. The waistband has 4 front and two rear button holes for the attachment of the bib. The bib is approximately 10 inches in height and 11 inches in width. It features a large square patch pocket with a chevron shaped patch pocket on the first pocket. The bib has 4 front buttons, and each of the two suspender like straps has a button for attachment to the trousers. The trousers are capable of being worn without the bib, but the bib is dedicated for use with these particular trousers. This item is considered a composite good, made up of a pair of trousers and a bib, which is an accessory to the trousers. The trousers impart the essential character to the item. The applicable subheading for style 830-4486-4 will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of cotton, blue denim. The rate of duty will be 17.6 percent ad valorem. Style 830-4486-4 falls within textile category designation 348. Based upon international textile trade agreements, garments imported from Pakistan are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.