I80923 I8 Ruling Active

The tariff classification of a pair of women’s pants from Hong Kong.

Issued May 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4020

Headings: 6204

Product description

Style #59-76458 is a pair of women’s pants constructed from 99% cotton, 1% spandex woven fabric. The garment extends below the knees and features a flat waistband with four belt loops, a fabric belt constructed from the same fabric as the pants, a left side zipper, and hemmed leg openings. The leg separation is apparent when the garment is viewed from the front. We are returning your sample as you requested.

CBP rationale

The applicable subheading for Style #59-76458 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, other.

Full text

NY I80923 May 28, 2002 CLA-2-62:RR:NC:WA:361 NY I80923 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a pair of women’s pants from Hong Kong. Dear Ms. Makalou: In your letter dated April 24, 2002, you requested a classification ruling. Style #59-76458 is a pair of women’s pants constructed from 99% cotton, 1% spandex woven fabric. The garment extends below the knees and features a flat waistband with four belt loops, a fabric belt constructed from the same fabric as the pants, a left side zipper, and hemmed leg openings. The leg separation is apparent when the garment is viewed from the front. We are returning your sample as you requested. The applicable subheading for Style #59-76458 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 16.8% ad valorem. Style #59-76458, falls within textile category designation 348. Based upon international textile trade agreements this category, from Hong Kong is presently subject to quota restraints and 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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