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The tariff classification of a pair of women’s leggings from China
Issued September 19, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N218503 (September 19, 2012)
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
J. Basics. The submitted sample, style SCK15, is a pair of women’s style legging pants constructed from a nylon, polyester, spandex and metallic knit fabric. The pants feature an elasticized waist and hemmed leg openings. On May 23, 2012 this office advised you that the sample was forwarded to the Customs Laboratory for analysis. The laboratory report has determined the submitted garment, style number SCK15, is constructed from four yarns: Two 2-ply nylon multifilament/elastomeric yarns (40.5% by weight); one 2-ply metalized yarn (35.9% by weight); and one 1-ply nylon multifilament yarn (23.6% by weight). We are returning your sample as you requested. In your letter you question whether style number SCK15 would be classified under 6104.69.8026. Based upon the laboratory findings,
CBP rationale
the applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.
Full text
N218503 September 19, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Laura Siegel R abinowitz Sandler Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a pair of women’s leggings from China Dear Ms. Rabinowitz: In your letter dated May 18, 2012, you requested a tariff classification ruling on behalf of your client J.J. Basics. The submitted sample, style SCK15, is a pair of women’s style legging pants constructed from a nylon, polyester, spandex and metallic knit fabric. The pants feature an elasticized waist and hemmed leg openings. On May 23, 2012 this office advised you that the sample was forwarded to the Customs Laboratory for analysis. The laboratory report has determined the submitted garment, style number SCK15, is constructed from four yarns: Two 2-ply nylon multifilament/elastomeric yarns (40.5% by weight); one 2-ply metalized yarn (35.9% by weight); and one 1-ply nylon multifilament yarn (23.6% by weight). We are returning your sample as you requested. In your letter you question whether style number SCK15 would be classified under 6104.69.8026. Based upon the laboratory findings, the applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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
More rulings on the same tariff codes
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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
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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.
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