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

N201757 April 24, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Margaret Polito 222 Riverside Drive Suite 14E New York, NY 10025 RE: The tariff classification of men’s woven pants from China. Dear Ms. Polito: In your letter dated January 25, 2012, you requested a tariff classification ruling on behalf of Best Key Textiles Limited. Your sample was destroyed during laboratory analysis and cannot be returned. Style BKY001 is a pair of men’s pants constructed from twill woven fabric. The pants feature a flat waistband with seven belt loops; a zippered, fly front opening with a button closure on the waistband; two inset pockets on the front panels; two rear welt pockets with button closures; and hemmed leg openings. Although you request classification of this garment under subheading 6203.49.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ . . . . trousers, . . . and shorts (other than swimwear): of other textile materials: other: trousers and breeches: subject to cotton restraints, Customs and Border Protection laboratory analysis has determined that the fabric of Style BKY001 is composed of 61.1% cotton, 38.9% polyester fibers. Consequently, the applicable subheading for Style BKY001 will be 6203.42.4016, HTSUS, which provides for men’s or boys’ . . . trousers, . . . and shorts (other than swimwear): of cotton: other: other: trousers and breeches: men’s: other. The rate of duty 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 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