The tariff classification of a woman’s trousers from China

N264683 June 9, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Ms. Nany Ho Pacific Sunwear of California, Inc. 3450 E. Miraloma Avenue Anaheim, CA 92806 RE: The tariff classification of a woman’s trousers from China Dear Ms. Ho: In your letter dated May 7, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 861BT151041J is a pair of woman’s trousers constructed of 70% cotton, 28% polyester and 2% spandex woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on the waistband, a flat waistband with five belt loops, a rear yoke, two rear patch pockets, two front pockets; and a hemmed bottom. In your letter, you mention the fabric has a polyurethane (PU) coating. The polyurethane coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The applicable subheading for the style 861BT151041J will be 6204.62.4021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The rate of duty will be 16.6 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 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division