The tariff classification of women’s pants and shorts from China or India. Dear Ms. Scott:
Issued August 7, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4055, 6204.62.4020
Headings: 6204
Product description
The garments are being returned as you requested. Style FG1103-01 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The pull-on pants have an elasticized waistband with a drawstring, a rear patch pocket, and hemmed leg openings. Style FG1103-06 is a pair of women’s shorts constructed from 100 percent cotton woven fabric. The pull-on shorts have an elasticized waistband and hemmed leg openings. Although you have referred to these items as pajama pants and pajama shorts, neither their appearance nor the information provided concerning design, marketing and sale to the ultimate consumer, supports that assertion. Therefore, these garments will not be classified the heading for pajamas and sleepwear, which is limited to garments worn solely in intimate contexts.
CBP rationale
The applicable subheading for the pants will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of Cotton. The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shorts: Of Cotton.
Full text
NY J86872 August 7, 2003 CLA-2-61:RR:NC:WA:361 NY I86872 CATEGORY: Classification TARIFF NO.: 6204.62.4020; 6204.62.4055 Ms. Jennifer Scott, Customs Compliance Manager Expeditors Int’l of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of women’s pants and shorts from China or India. Dear Ms. Scott: In your letter dated July 21, 2003, you requested a classification ruling for women’s pants and shorts on behalf of G Star Apparel Inc. The garments are being returned as you requested. Style FG1103-01 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The pull-on pants have an elasticized waistband with a drawstring, a rear patch pocket, and hemmed leg openings. Style FG1103-06 is a pair of women’s shorts constructed from 100 percent cotton woven fabric. The pull-on shorts have an elasticized waistband and hemmed leg openings. Although you have referred to these items as pajama pants and pajama shorts, neither their appearance nor the information provided concerning design, marketing and sale to the ultimate consumer, supports that assertion. Therefore, these garments will not be classified the heading for pajamas and sleepwear, which is limited to garments worn solely in intimate contexts. The applicable subheading for the pants will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of Cotton. The duty rate will be 16.7 percent ad valorem. The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shorts: Of Cotton. The duty rate will be 16.7 percent ad valorem. Both the pants and the shorts fall within textile category designation 348. Based upon international textile trade agreements products of China and 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of women’s garments and a tote bag from Vietnam and China.
The tariff classification of women’s pants from Spain. Dear Ms. Clark:
The tariff classification of women’s pants from China. Dear Ms. Malina:
The tariff classification of costumes from China.
Classification and country of origin determination for women’s woven pants; 19 CFR 102.21(c)(4); most important assembly.Dear Ms. Salus:
Classification and country of origin determination of pants and shorts; 19 C.F.R. §102.21(c)(4).Dear Mr. LoPresti:
The tariff classification of a child’s costume from China.
The tariff classification of women’s woven wearing apparel from Mongolia. Correction to Ruling Number M81605
The tariff classification of children’s costumes from China.
Classification and Country of origin determination for a pair of women’s woven shorts; 19 C.F.R. §102.21(c)(4) – correction to ruling L89423.Dear Mr. LoPresti:
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 →