The tariff classification of men’s pants from China.

N200476 February 1, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. R. I. Hasson Corbett International, Inc. One Cross Island Plaza Suite 203F Rosedale, NY 11422 RE: The tariff classification of men’s pants from China. Dear Mr. Hasson: In your letter dated January 12, 2012, you requested a tariff classification ruling on behalf of your client, Pinder International, Inc. As requested, the sample submitted will be returned. Style Indigo-30 consists of a pair of men’s pants with a woven cotton belt. The pants are constructed from 100% cotton, woven fabric and have a flat waistband with five belt loops; a zippered, fly front opening with a metal button closure on the waistband; two front inset pockets; an inner coin pocket within the right front pocket; two rear patch pockets; and hemmed leg openings. The belt features a D-ring closure. The pants and the belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style Indigo-30 is imparted by the pants. Although you also requested classification of a pair of men’s pants with a permanently attached belt, you did not submit a sample of that garment. Please submit a sample of the pants with the permanently attached belt in the condition as it will be imported, state the fiber content of the pant and the belt, and provide a separately identifiable style number for this garment. We cannot issue a classification ruling without a sample. The applicable subheading for Style Indigo-30 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Men’s: Other. The rate of duty will be 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 the 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, Thomas J. Russo Director National Commodity Specialist Division