N050948 N0 Ruling Active

The tariff classification of a pair of women’s leggings from China

Issued February 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2006

Headings: 6104

Product description

The submitted sample, style 571223, is a pair of women’s legging-styled pants constructed from 95 percent cotton and 5 percent spandex jersey knit fabric. The pants feature an elasticized waistband, screen print lettering on the rear panel and hemmed leg openings. We are returning your sample as you requested.

CBP rationale

The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N050948 February 10, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.62.2006 Mr. Michael McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a pair of women’s leggings from China Dear Mr. McCullough: In your letter dated February 3, 2009 you requested a classification ruling on behalf of your client International Intimates Inc. The submitted sample, style 571223, is a pair of women’s legging-styled pants constructed from 95 percent cotton and 5 percent spandex jersey knit fabric. The pants feature an elasticized waistband, screen print lettering on the rear panel and hemmed leg openings. We are returning your sample as you requested. The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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