The tariff classification of two pair of women's knit pants from Canada.
Issued April 21, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2011
Headings: 6104
Product description
The samples are being returned, as you requested. Styles 206 and 207 are women's pull-on pants, constructed from 50% cotton, 50% polyester knit fabric. Both styles 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 pants extends to the ankles.
CBP rationale
The applicable subheading for styles 206 and 207 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 C86166 April 21, 1998 CLA-2-61:RR:NC:WA:361 C86166 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 two pair of women's knit pants from Canada. Dear Mr. Puls: In your letter dated March 30, 1998, you requested a classification ruling for two pair of woman's knit pants. The samples are being returned, as you requested. Styles 206 and 207 are women's pull-on pants, constructed from 50% cotton, 50% polyester knit fabric. Both styles 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 pants extends to the ankles. The applicable subheading for styles 206 and 207 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. Styles 206 and 207 fall 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
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Vietnam
The tariff classification of a women’s upper and lower body garment from China
The tariff classification of women’s knit pants from China
The tariff classification of women’s pants from Mexico
The tariff classification of women’s knit leggings from China
The tariff classification of a women’s cardigan and women’s trousers from China
The tariff classification of women’s pants from Mexico
The tariff classification of women’s lounge wear from China
The tariff classification of unisex garments from China
The tariff classification of women’s knit garments from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →