The classification of a pair of women’s pants from Sri Lanka.
Issued April 4, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.63.3510
Headings: 6204
Product description
The sample is being returned, as you requested. Style 260780 is a pair of women’s pants constructed from 100% polyester woven fabric. The pants feature a partially elasticized waistband with “bungie cord” drawstring; and a zip-on pocket. The zip-on pocket may also be worn as a “pocket belt,” using the belt-like attachment that is sewn onto the pocket. The pocket has a button at the back, and the belt has three buttonholes, allowing the wearer to button the belt to the pocket, and adjust it for fit. The pants and zip-on pocket (with belt attachment) are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the pants and the pocket. The essential character of this style is provided by the pants.
CBP rationale
The applicable subheading for style 260780 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: of synthetic fibers.
Full text
NY F83785 April 4, 2000 CLA-2-61:RR:NC:WA:361 F83785 CATEGORY: Classification TARIFF NO.: 6204.63.3510 Ms. Kathryn Smith Customs Specialist Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The classification of a pair of women’s pants from Sri Lanka. Dear Ms. Smith: In your letter dated March 3, 2000, you requested a classification ruling for a pair of women’s woven pants. The sample is being returned, as you requested. Style 260780 is a pair of women’s pants constructed from 100% polyester woven fabric. The pants feature a partially elasticized waistband with “bungie cord” drawstring; and a zip-on pocket. The zip-on pocket may also be worn as a “pocket belt,” using the belt-like attachment that is sewn onto the pocket. The pocket has a button at the back, and the belt has three buttonholes, allowing the wearer to button the belt to the pocket, and adjust it for fit. The pants and zip-on pocket (with belt attachment) are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the pants and the pocket. The essential character of this style is provided by the pants. The applicable subheading for style 260780 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: of synthetic fibers. The rate of duty will be 29.3 percent ad valorem. Style 260780 falls within textile category designation 648. Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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