862105 86 Ruling Active

The tariff classification of ladies' knitted leggings, styles 4605 and 4605-X, from Hong Kong.

Issued April 15, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2010

Headings: 6104

Product description

The tariff classification of ladies' knitted leggings, styles 4605 and 4605-X, from Hong Kong.

CBP rationale

The applicable subheading for the garments will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other trousers and breeches of cotton, knitted.

Full text

NY 862105 April 15, 1991 CLA-2-61:S:N:N3:361 862105 CATEGORY: Classification TARIFF NO.: 6104.62.2010 Mr. John M. Birt The County Seat Stores, Inc. Attn: Import Office 17950 Preston Road, Suite 1000 Dallas, TX 75252 RE: The tariff classification of ladies' knitted leggings, styles 4605 and 4605-X, from Hong Kong. Dear Mr. Birt: In your letter dated April 1, 1991, you requested a tariff classification ruling. The submitted garments are manufactured from heavy jersey fabric of 95% cotton/5% spandex. There is an elasticized waistband on each. There is a gusset in the crotch of style 4605, but not of style 4605-X. As you have requested, the sample garments are being returned. The applicable subheading for the garments will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other trousers and breeches of cotton, knitted. The rate of duty will be 16.7 percent ad valorem. The trousers fall within textile category designation 348. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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