The tariff classification of men’s woven pants from Vietnam.

N049538 February 5, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. Mark McGuigan L.E. Coppersmith Inc. 434 Rozzi Place South San Francisco, CA 94080 RE: The tariff classification of men’s woven pants from Vietnam. Dear Mr. McGuigan: In your letter dated January 14, 2009, you requested a tariff classification ruling on behalf of Paceman A.G. Inc. As requested, your sample will be returned. Style PID00234552 is a pair of men’s trousers constructed from 76% cotton, 24% polyester, woven twill fabric. The trousers have a flat waistband with five belt loops, a zippered fly front opening with a button closure on the waistband, two quarter pockets on the front panel, two rear welt pockets with button closures, and hemmed legs. The applicable subheading for Style PID00234552 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys' … trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton: other: other: other: men’s trousers and breeches: other. The duty rate is 16.6% ad valorem. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division