The tariff classification of men’s pants from China.

N208538 April 5, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of men’s pants from China. Dear Ms. Kessler: In your letter dated March 1, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Item #038-0032 is a pair of men’s pants that feature a flat waistband with six belt loops; a zippered, fly front opening with a metal button closure on the waistband; two inset side entry pockets; a sewn-on label with the “Eddie BAUER” trade name on the front left leg; two rear welt pockets; and hemmed leg openings. The garment is constructed from two different woven fabrics. The upper portion of the garment is constructed from 100% cotton canvas. The remainder of the garment is of two ply construction consisting of an outer-ply of a contrasting color 100% nylon fabric and an inner-ply of 100% cotton canvas, The two ply construction extends from just below the crotch to the bottom of the front legs and from just below the knee to the bottom of the back legs. Although you suggest classification in HTSUS, 6203.42.4016, classification of Item #038-0032 is not determined by the cotton canvas fabric. The cotton canvas fabric does not comprise over 60% of the visible surface area of the garment nor does it form the entire front of the garment. Therefore, in accordance with General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or GRI 3(b), they are classified in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Item #038-0032 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% 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