Customs ruled that the applicable subheading for Style 2670-005 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.
The manufacturing operations took place in five different countries and were described as follows:
- The warp and filling yarns are manufactured in the United States.
- The yarns are woven into fabric in the United States. The 70% polyester, 30% cotton pocket lining fabric is manufactured in Pakistan.
- The polyester fusible interfacing is manufactured in the United States.
- The belt loop tape, left fly tape, waistband fusible, zipper chain brass, and the zipper slide brass are manufactured in the United States.
- The bottom stop brass is manufactured in Japan.
- The buttons are manufactured in China.
- The waistband ticket, size/wash care label and sewing thread are manufactured in the United States.
- The components are shipped to Mexico where the fabric is cut into component parts.
- The parts are sewn and assembled into finished trousers in Mexico.
- The trousers will be exported from Mexico directly to the United States.