The tariff classification of women’s knit pants from Canada.
Issued October 3, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.69.20, 6104.62.2006, 6104.63.2011
Headings: 6104
Product description
The submitted samples are described as follows: Style #265 - a pair of women’s pants constructed from 94% acetate, 6% spandex knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. Style #266 – a pair of women’s pants constructed from 90% cotton, 10% spandex knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. Style #267 – a pair of women’s pants constructed from 55% polyester, 45% cotton knit fabric. The pants feature a partial elasticized waistband, a front zipper opening with a one-button closure that fastens right over left, and hemmed leg openings. Style #730 – a pair of women’s pants constructed from 55% polyester, 45% cotton knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. We are returning your samples as you requested.
CBP rationale
The applicable subheading for Style #265 will be 6104.69.2030, 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) knitted or crocheted, of other textile materials, of artificial fibers, other, trousers and breeches. The applicable subheading for Style #266 will be 6104.62.2006, 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) knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The applicable subheading for Styles 267 & 730 will be 6104.63.2011, 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) knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other.
Full text
NY I85872 October 3, 2002 CLA-2-61:RR:NC:WA:361 NY I85872 CATEGORY: Classification TARIFF NO.: 6104.69.20.30; 6104.62.2006; 6104.63.2011 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of women’s knit pants from Canada. Dear Ms. Shibish: In your letter dated September 4, 2002, you requested a tariff classification ruling. The submitted samples are described as follows: Style #265 - a pair of women’s pants constructed from 94% acetate, 6% spandex knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. Style #266 – a pair of women’s pants constructed from 90% cotton, 10% spandex knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. Style #267 – a pair of women’s pants constructed from 55% polyester, 45% cotton knit fabric. The pants feature a partial elasticized waistband, a front zipper opening with a one-button closure that fastens right over left, and hemmed leg openings. Style #730 – a pair of women’s pants constructed from 55% polyester, 45% cotton knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. We are returning your samples as you requested. The applicable subheading for Style #265 will be 6104.69.2030, 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) knitted or crocheted, of other textile materials, of artificial fibers, other, trousers and breeches. The rate of duty will be 28.6% ad valorem. Style #265, falls within textile category designation 648. Based upon international textile trade agreements, this category from Canada is not subject to the visa requirements or quota restraints. The applicable subheading for Style #266 will be 6104.62.2006, 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) knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 15.3% ad valorem. Style #266, falls within textile category designation 348. Based upon international textile trade agreements, this category from Canada is not subject to the visa requirements or quota restraints. The applicable subheading for Styles 267 & 730 will be 6104.63.2011, 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) knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.6% ad valorem. Styles 267 & 730 fall within textile category designation 648. Based upon international textile trade agreements, this category from Canada is not subject to the visa requirements or quota restraints. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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