The tariff classification of a pair of women’s lounge pants
Issued May 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4021
Headings: 6204
Product description
Style RF8A100P is a pair of women’s lounge pants constructed of 100 percent cotton woven fabric. The garment features hemmed leg openings and a flat elasticized waistband with a drawstring. Based on appearance, the pants seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, the pants will not be classified as sleepwear in heading 6108. We are returning your sample.
CBP rationale
The applicable subheading for style RF8A100P will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other.
Full text
N028103 May 29, 2008 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.62.4021 Anne Hu E&E Company Limited 45875 Northport Loop East Fremont, California 94538 RE: The tariff classification of a pair of women’s lounge pants Dear Ms. Hu: In your letter dated May 8, 2008 you requested a classification ruling on behalf of your client Bon Ton Stores. Style RF8A100P is a pair of women’s lounge pants constructed of 100 percent cotton woven fabric. The garment features hemmed leg openings and a flat elasticized waistband with a drawstring. Based on appearance, the pants seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, the pants will not be classified as sleepwear in heading 6108. We are returning your sample. The applicable subheading for style RF8A100P will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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/. Style RF8A100P falls within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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