N213249 N2 Ruling Active

The tariff classification of women’s knit pants from China

Issued April 20, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

Feinberg. The submitted sample, Style 664303, is a pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature a 1 inch wide elasticized rib knit waistband; a small heat logo inside; and long hemmed leg openings. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the pants, style 664303, 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

N213249 April 20, 2012 CLA-2-61:OT:RR:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Melissa Fox Vandegrift Forwarding Co. Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of women’s knit pants from China Dear Ms. Fox: In your letter dated April 3, 2012, you requested a tariff classification ruling on behalf of your client Leonard A. Feinberg. The submitted sample, Style 664303, is a pair of women’s pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature a 1 inch wide elasticized rib knit waistband; a small heat logo inside; and long hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the pants, style 664303, 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, Thomas J. Russo Director National Commodity Specialist Division

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