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N146942 N1 Ruling Active

The tariff classification of a pair of women’s knit pants from China.

Issued March 8, 2011 by U.S. Customs and Border Protection.

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N1 N146942 (March 8, 2011)

Tariff classification

HTS codes: 6104.62.2006

Headings: 6104

Product description

The submitted sample, Style #IM115, is a pair of women’s pants constructed from 90% cotton, and 10% spandex knit fabric. The pull-on pants feature a wide screen-printed elasticized waistband, and long hemmed leg openings. Your sample is being returned.

CBP rationale

The applicable subheading for the women’s pants, Style IM115, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N146942 March 8, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of women’s knit pants from China. Dear Ms. Stanczak: In your letter dated January 25, 2011, you requested a classification ruling for a pair of women’s knit pants. The submitted sample, Style #IM115, is a pair of women’s pants constructed from 90% cotton, and 10% spandex knit fabric. The pull-on pants feature a wide screen-printed elasticized waistband, and long hemmed leg openings. Your sample is being returned. The applicable subheading for the women’s pants, Style IM115, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty 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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