The tariff classification of women’s woven pants from HK/China
Issued October 26, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4021
Headings: 6204
Product description
The submitted sample, Style number TKS-W525, is a pair of women’s “ Ladies’ Cargo Pants” trousers constructed from 60 percent cotton and 40 percent polyester woven with camouflage print. The pull on trousers feature a mesh fabric lining just below the waistband and extending to knee area; a 5 belt loop waistband; a front zipper with a rubber snap closure at the top that closes left over right; two side pockets, two rear pockets, and two cargo pockets/mid thigh on each leg with two rubber snap closures; a woven tape with a D ring attached on the right waist and another on the right thigh pocket; and hemmed leg openings with side tie drawstrings. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment. We are returning your sample.
CBP rationale
The applicable subheading for style number TKS-W525 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other.
Full text
N233687 October 26, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Room 512-513, 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom, Kowloon, Hong Kong RE: The tariff classification of women’s woven pants from HK/China Dear Mr. Tsang: In your letter dated September 24, 2012 you requested a tariff classification ruling. The submitted sample, Style number TKS-W525, is a pair of women’s “ Ladies’ Cargo Pants” trousers constructed from 60 percent cotton and 40 percent polyester woven with camouflage print. The pull on trousers feature a mesh fabric lining just below the waistband and extending to knee area; a 5 belt loop waistband; a front zipper with a rubber snap closure at the top that closes left over right; two side pockets, two rear pockets, and two cargo pockets/mid thigh on each leg with two rubber snap closures; a woven tape with a D ring attached on the right waist and another on the right thigh pocket; and hemmed leg openings with side tie drawstrings. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment. We are returning your sample. The applicable subheading for style number TKS-W525 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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
The tariff classification of women’s garments from China and India
The tariff classification of women’s garments from China and India
The tariff classification of a pair of women’s trousers from China
The tariff classification of a woman’s trousers from China
The tariff classification of women’s pants from Vietnam or China
The tariff classification of four women’s woven pants from China
The tariff classification of patient gowns and scrub pants from Honduras, Nicaragua and El Salvador.
The tariff classification of a woman’s suit-type jacket and pants from China
The tariff classification and status under the United States-Bahrain Free Trade Agreement (UBFTA), of a pants and belt set from Bahrain; General Note 30, HTSUS; eligibility for preferential treatment under the Bahrain tariff preference level (TPL); country of origin determination; 19 CFR 102.21 (c) (2)
Classification and country of origin determination for women’s pants and pvc belts; Status under the United States-Jordan Free Trade Agreement (JFTA); Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone; General Note 3(a)(v); 19 CFR 102.21(c)(2);
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 →