The tariff classification of men’s trousers from Vietnam

N315889 December 1, 2020 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9010 Ms. Lisa Armstrong Troy Lee Designs 155 East Rincon Street Corona, CA 92879 RE: The tariff classification of men’s trousers from Vietnam Dear Ms. Armstrong: In your letter dated November 13, 2020, you requested a tariff classification ruling. As requested, your sample will be returned. Style CW5 “Skyline Pant” is a pair of men’s trousers constructed from 95% polyester and 5% lycra (spandex) woven fabric. Style CW5 features a flat waistband, a zippered fly front opening with a snap closure on the waistband, hidden elastic strips and adjustable hook and loop fasteners on each side of the waistband, a diagonal pocket with a zippered closure on each front panel, articulated knees, a contrasting fabric insert at the upper back of the garment below the waist, ventilation holes on each back panel behind the knee, and long, tapered, hemmed legs with a contrasting fabric insert at the bottom of the inner right leg. The applicable subheading for Style CW5 will be 6203.43.9010, 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 synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s. The duty rate will be 27.9 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division