C86158 C8 Ruling Active

The tariff classification of a pair of woman's knit pants from Canada.

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011

Headings: 6104

Product description

The sample is being returned, as you requested. Style 244 is a pair of woman's pull-on pants, constructed from 50% cotton, 50% polyester knit fabric. The pants feature a 1 1/2 inch elasticized waistband, a side seam pocket on each side, approximately one inch below the waistband, and a plain hemmed bottom. The skirt extends to the ankles.

CBP rationale

The applicable subheading for style 244 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, of synthetic fibers.

Full text

NY C86158 April 16, 1998 CLA-2-61:RR:NC:WA:361 C86158 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, Il 60061-8127 RE: The tariff classification of a pair of woman's knit pants from Canada. Dear Mr. Puls: In your letter dated April 7, 1998, you requested a classification ruling for a pair of woman's knit pants, style 244. The sample is being returned, as you requested. Style 244 is a pair of woman's pull-on pants, constructed from 50% cotton, 50% polyester knit fabric. The pants feature a 1 1/2 inch elasticized waistband, a side seam pocket on each side, approximately one inch below the waistband, and a plain hemmed bottom. The skirt extends to the ankles. The applicable subheading for style 244 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, of synthetic fibers. The general rate of duty will be 29.3 percent ad valorem. Style 244 falls within textile category designation 648. Products from Canada are not currently subject to a visa requirement and quota restraints. You have indicated in your letter that the fabric is a blend of 50% cotton, 50% polyester knit fabric. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. 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 Part 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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