The tariff classification of a pair of women’s knit pants from China.
Issued August 11, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
The submitted sample, Stlye #CP6211, is a pair of women’s pants constructed from 95% polyester and 5% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband, and long hemmed leg openings with rib knit cuffs. You have suggested classification of these garments under HTS #6115.21.0010, as tights, or 6108.92.0005, as underpants. Based on construction, they are similar to legging style pants, and do not warrant classification within heading 6115 or 6108. The garment will be classified as trousers in heading 6104. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the pants, Style CP6211, 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
N068592 August 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Andy Chung Comis International 690 Knox St., Suite 150 Torrance, CA 90502 RE: The tariff classification of a pair of women’s knit pants from China. Dear Mr. Chung: In your letter dated July 9, 2009, you requested a classification ruling for a pair of women’s pants. The submitted sample, Stlye #CP6211, is a pair of women’s pants constructed from 95% polyester and 5% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband, and long hemmed leg openings with rib knit cuffs. You have suggested classification of these garments under HTS #6115.21.0010, as tights, or 6108.92.0005, as underpants. Based on construction, they are similar to legging style pants, and do not warrant classification within heading 6115 or 6108. The garment will be classified as trousers in heading 6104. We are returning your sample as you requested. The applicable subheading for the pants, Style CP6211, 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
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