Base
E822681999-06-14New YorkClassification

The tariff classification of womentrousers from China or Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of womentrousers from China or Hong Kong.

Ruling Text

PD E82268 June 14, 1999 CLA-2-62:I11 E82268 CATEGORY: Classification TARIFF NO.: 6210.50.5035; 6204.63.3000, 6204.63.3510 Elizabeth Hodur Warnaco 90 Park Avenue New York, New York 10016 RE: The tariff classification of womentrousers from China or Hong Kong. Dear Ms. Hodur: In your letter dated May 14, 1999 you requested a tariff classification ruling. The samples will be returned as requested. STYLE WJ24J161 is a pair of womentrousers of 100% polyester woven fabric which is visibly coated on the inner surface. The garment features a button closure, zippered fly, side pockets, a back pocket and hemmed pants. Style WJ23P159 is a pair of womentrousers of 53% nylon/47% polyester woven fabric claimed to be coated with acrylic for water resistance. The garment features a button closure, zippered fly, belt loops, front pockets with a snap and back zipped pockets. All pockets have storm flaps and the pants are fully lined. The applicable subheading for style WJ24J161 will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907, other womenor girls garments, of man-made fibers, other, trousers, breeches and shorts. The rate of duty will be 7.4%. If the trousers pass the water resistance test specified in HTS Chapter 62, U.S. Note 2, then the applicable subheading for style WJ23P159 will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, water resistant trousers or breeches. The rate of duty will be 7.4%. If the trousers do not pass the water resistance test, then the applicable subheading for style WJ23P159 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS) which provides for trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, trousers and breeches, women The rate of duty will be 29.5%. The trousers fall within textile category designation 648. Based upon international textile trade agreements, products of China and Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. Sincerely, Michael R. Jordan Acting Port Director Norfolk, Virginia