The tariff classification of four women’s trousers from Jordan and China

N219574 June 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9052; 6210.50.9060 Mr. Quintin Bustion Jones Jeanswear Group, Inc. Corporate Customs Compliance Department 180 Rittenhouse Circle Bristol, Pa 19007 RE: The tariff classification of four women’s trousers from Jordan and China Dear Mr. Bustion: In your letter dated May 29, 2010, you requested a tariff classification ruling. Four samples were submitted: Styles GRN-2188 “Junior-Grane Juliet,” JSB-0104 “Kiss Me Jegging,” and D42728 “Sadie Coated,” are three pairs of women’s trousers with a shell composed of a woven 78% cotton/20% polyester/2% spandex fabric that has a visible polyurethane based coating on the outer surface. Style GRN-2188 “Junior-Grane Juliet Glitter Ponte,” is a pair of women’s trousers with a shell composed of a knit 79% polyester/17% rayon/4% spandex fabric that has a visible polyurethane based coating on the outer surface. The coating on each garment does not completely obscure the underlying fabric. Each pair of trousers has a fly-front opening secured by a zipper closure and a one-button closure on the front of the waistband. Each garment has belt-loops surrounding the waistband, two front pockets and two rear pockets below the waistband, a smaller pocket inside the right front pocket and long hemmed legs. The samples are being returned to you as you have requested. The applicable subheading for styles GRN-2188-Junior-Grane Juliet, JSB-0104-Kiss Me Jegging and D42728-Sadie Coated, will be 6210.50.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Other: Other: Trousers, breeches and shorts: The rate of duty will be 6.2 percent ad valorem. In your letter you propose classification of style GRN-2188-Junior-Grane Juliet Glitter Ponte under 6113.00.9042, which provides for knit trousers, breeches and shorts, of cotton. As this garment is of man-made fibers, your proposed classification is not applicable. The applicable subheading for style GRN-2188-Junior-Grane Juliet Glitter Ponte will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 percent 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division