C88708 C8 Ruling Active

The tariff classification of women's knit trousers from Canada

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

Tariff classification

HTS codes: 6104.63.2011

Headings: 6104

Product description

The second sample submitted, Style 246, is women's ankle-length trousers constructed of 47% polyester, 31% acrylic, 22% cotton knit fabric. Both trousers feature a waistband with elastic on the back side of the band, side seam pockets and straight hemmed bottoms. The samples submitted for Customs examination will be returned to you under separate cover. You have indicated in your letter that the fabric for style 245 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 of the subject garment.

CBP rationale

The applicable subheading for the trousers will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, trousers and breeches, women's, other.

Full text

PD C88708 July 16, 1998 CLA-2-61:EPI25 C88708 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The tariff classification of women's knit trousers from Canada Dear Mr. Puls: In your letter dated June 15, 1998 you requested a tariff classification ruling. The first sample submitted, Style 245, is women's ankle-length trousers constructed of 50% cotton, 50% polyester knit fabric. The second sample submitted, Style 246, is women's ankle-length trousers constructed of 47% polyester, 31% acrylic, 22% cotton knit fabric. Both trousers feature a waistband with elastic on the back side of the band, side seam pockets and straight hemmed bottoms. The samples submitted for Customs examination will be returned to you under separate cover. You have indicated in your letter that the fabric for style 245 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 of the subject garment. The applicable subheading for the trousers will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, trousers and breeches, women's, other. The rate of duty will be 29.3 ad valorem. Products of Canada are not subject to quota restraints or visa requirements. 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. Sincerely, Carol Rackley Port Director El Paso, Texas

View original on CBP CROSS →

More rulings on the same tariff codes

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 →