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

N053067 March 23, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. Joseph Drogalis Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of men’s woven pants from China. Dear Mr. Drogalis: In your letter, dated February 23, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style SDFD10-20 is a men’s lounge pant constructed from 100% cotton, yarn dyed flannel fabric. The pants have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, and hemmed legs. The applicable subheading for Style SDFD10-20 will be 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: of cotton: other: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division