L81206 L8 Ruling Active

The tariff classification of women’s pants from Pakistan. Dear Ms. Chu:

Issued December 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2011

Headings: 6104

Product description

Style FL-300 is a pair of woman’s pants constructed from 80 percent cotton, 20 percent polyester knit fleece fabric. The pants have a wide waistband with metal eyelets and a drawcord and leg openings finished with overlock stitches. Style RS-100 is a pair of woman’s pants constructed from 80 percent cotton, 20 percent polyester knit fleece fabric. The pants have a wide waistband with metal eyelets and a drawcord and unfinished leg openings. You have referred to the submitted samples as sleepwear. However, the garments themselves, in their appearance and construction, do not support this claim. Therefore, these garments will be classified in heading 6104, the specific headings for knit pants.

CBP rationale

The applicable subheading for styles FL-300 and RS-100 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s …trousers…knitted or crocheted: Of cotton: other.

Full text

NY L81206 December 30, 2004 CLA-2-61:RR:NC:WA:361 NY L81206 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Ms. Clara Chu Annie Chik (CHB) 147-39 175th Street Jamaica, NY 11434 RE: The tariff classification of women’s pants from Pakistan. Dear Ms. Chu: In your letter dated December 6, 2004, you requested a classification ruling for two submitted samples of women’s pants on behalf of 2 Kemp, International. Style FL-300 is a pair of woman’s pants constructed from 80 percent cotton, 20 percent polyester knit fleece fabric. The pants have a wide waistband with metal eyelets and a drawcord and leg openings finished with overlock stitches. Style RS-100 is a pair of woman’s pants constructed from 80 percent cotton, 20 percent polyester knit fleece fabric. The pants have a wide waistband with metal eyelets and a drawcord and unfinished leg openings. You have referred to the submitted samples as sleepwear. However, the garments themselves, in their appearance and construction, do not support this claim. Therefore, these garments will be classified in heading 6104, the specific headings for knit pants. The applicable subheading for styles FL-300 and RS-100 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s …trousers…knitted or crocheted: Of cotton: other. The duty rate will be 14.9% ad valorem. Styles FL-300 and RS-100 fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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