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The tariff classification of girl’s pants from Sri Lanka.
Issued February 9, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N005638 (February 9, 2007)
Tariff classification
HTS codes: 6104.63.2026
Headings: 6104
Product description
This office will retain the sample. Your submitted sample, style 192957 is a pair of girls’ capri length pants constructed of 80% nylon, 20% spandex knit fabric. The pants feature an enclosed elasticized waistband approximately 1½ inches wide and overlock stitching at the waistband and leg panel seams. The pants have a hemmed bottom and side vents.
CBP rationale
The applicable subheading for style 192957 will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other, trousers and breeches: girls’: other: other.
Full text
N005638 February 9, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2026 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of girl’s pants from Sri Lanka. Dear Ms. Malina: In your letter dated January 10, 2007, you requested a tariff classification ruling. This office will retain the sample. Your submitted sample, style 192957 is a pair of girls’ capri length pants constructed of 80% nylon, 20% spandex knit fabric. The pants feature an enclosed elasticized waistband approximately 1½ inches wide and overlock stitching at the waistband and leg panel seams. The pants have a hemmed bottom and side vents. The applicable subheading for style 192957 will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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