The tariff classification of four pair of women’s pants from India.
Issued July 9, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020
Headings: 6204
Product description
As you have requested, these garments are being returned to you. The garments are all constructed from 100% cotton fabric. Style MX2210 is a pair of women’s capri length pants with an elasticized and drawstring waistband and leg openings finished with ¼ inch capping. The bottom half of each leg is decorated with embroidery, appliques, and small mirrors embroidered on with metal thread. Style MX2215 is a pair of women’s capri length pants with an elasticized and drawstring waistband and leg openings finished with piping. Approximately one inch from the bottom of each leg is an appliqued strip that contains ribbon, leaf motif, and rosettes. Style MX2234 is a pair of women’s capri length pants with a drawstring waistband and leg openings finished with ¼ inch capping. Approximately four inches at the bottom of each leg is decorated with embroidery, including embroidery with metal thread, appliques; and small metal discs. Style MX2238 is a pair of women’s capri length pants with a drawstring and elasticized waistband and hemmed leg openings. The bottom half of each leg is decorated with horizontal tucking, including pin tucking; embroidery; appliqued lace with ribbon; and an appliqued ruffle. You have referred to these garments as pajamas, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6208.
CBP rationale
The applicable subheading for all four styles of pants will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton.
Full text
NY H82447 July 9, 2001 CLA-2-61:RR:NC:WA:361 H82447 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Linda Moyer Customs Manager Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of four pair of women’s pants from India. Dear Ms. Moyer: In your letter dated June 15, 2001, you requested a classification ruling for four women’s garments. As you have requested, these garments are being returned to you. The garments are all constructed from 100% cotton fabric. Style MX2210 is a pair of women’s capri length pants with an elasticized and drawstring waistband and leg openings finished with ¼ inch capping. The bottom half of each leg is decorated with embroidery, appliques, and small mirrors embroidered on with metal thread. Style MX2215 is a pair of women’s capri length pants with an elasticized and drawstring waistband and leg openings finished with piping. Approximately one inch from the bottom of each leg is an appliqued strip that contains ribbon, leaf motif, and rosettes. Style MX2234 is a pair of women’s capri length pants with a drawstring waistband and leg openings finished with ¼ inch capping. Approximately four inches at the bottom of each leg is decorated with embroidery, including embroidery with metal thread, appliques; and small metal discs. Style MX2238 is a pair of women’s capri length pants with a drawstring and elasticized waistband and hemmed leg openings. The bottom half of each leg is decorated with horizontal tucking, including pin tucking; embroidery; appliqued lace with ribbon; and an appliqued ruffle. You have referred to these garments as pajamas, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6208. The applicable subheading for all four styles of pants will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton. The rate of duty will be 16.9 percent ad valorem. The four styles of pants fall within the textile category designation 348. Based upon international textile trade agreements, products from India 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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