The tariff classification of two pairs of women’s knit pants from China.
Issued August 6, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
The submitted samples are described as follows: Style #8P161 - A pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband, and long hemmed leg openings. Style #8P153 – A pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature a flat waistband, an all-over printed design, and long hemmed leg openings. You have suggested classification of these garments under HTS #6115, as tights. Based on construction, they are similar to legging style pants, and do not warrant classification within heading 6115. The garments are will be classified as trousers in heading 6104. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the pants, Styles 8P161 and 8P153, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s.
Full text
N067496 August 6, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of two pairs of women’s knit pants from China. Dear Ms. Cumins: In your letter dated June 25, 2009, on behalf of your client Planet Gold Clothing Co, Inc., you requested a classification ruling for two pairs of women’s pants. The submitted samples are described as follows: Style #8P161 - A pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband, and long hemmed leg openings. Style #8P153 – A pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature a flat waistband, an all-over printed design, and long hemmed leg openings. You have suggested classification of these garments under HTS #6115, as tights. Based on construction, they are similar to legging style pants, and do not warrant classification within heading 6115. The garments are will be classified as trousers in heading 6104. We are returning your sample as you requested. The applicable subheading for the pants, Styles 8P161 and 8P153, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% 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
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of men’s and women’s garments from China
The tariff classification and eligibility under the United States-Colombia Trade Promotion Agreement (CTPA), of women’s knit apparel from Colombia.
The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3)
The tariff classification of women’s leggings from Vietnam
Country of origin determination for women’s knit garments; 19CFR 102.21(c)(3)
The tariff classification of women’s knit pants from India
The tariff classification of women’s garments from Vietnam
The tariff classification of garments from India
The tariff classification of women’s garments from Indonesia. Correction to Ruling N305857.
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 →