N233801 N2 Ruling Active

The tariff classification of a pair of women’s shorts and pants from China

Issued October 4, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.69.2030, 6104.69.2060

Headings: 6104

Product description

The submitted sample, Style 24007, is a pair of woman’s shorts constructed of 95 percent rayon and 5 percent spandex knit fabric. The pull-on shorts feature a tube waistband segment with two metal grommets in front through which is threaded a functional fabric tie belt; two back pockets trimmed with plastic sequined fabric; and hemmed leg openings. The submitted sample, Style 24008, is a pair of women’s pants constructed from 95 percent rayon, 5 percent spandex knit fabric. The pull-on pants feature a tube waistband segment with two metal grommets in front through which is threaded a functional fabric tie belt; two back pockets trimmed with plastic sequined fabric; and hemmed leg openings. We are returning your samples as requested.

CBP rationale

The applicable subheading for the shorts, style 24007, will be 6104.69.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's shorts (other than swimwear), knitted or crocheted: Of other textile materials: Of artificial fiber: Shorts. The applicable subheading for the pants, style 24008, will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other.

Full text

N233801 October 4, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.69.2060; 6104.69.2030 Michael S. McCullough Vandergrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a pair of women’s shorts and pants from China Dear Mr. McCullough: In your letter dated September 23, 2012, you requested a tariff classification ruling on behalf of your client International Intimates Inc. The submitted sample, Style 24007, is a pair of woman’s shorts constructed of 95 percent rayon and 5 percent spandex knit fabric. The pull-on shorts feature a tube waistband segment with two metal grommets in front through which is threaded a functional fabric tie belt; two back pockets trimmed with plastic sequined fabric; and hemmed leg openings. The submitted sample, Style 24008, is a pair of women’s pants constructed from 95 percent rayon, 5 percent spandex knit fabric. The pull-on pants feature a tube waistband segment with two metal grommets in front through which is threaded a functional fabric tie belt; two back pockets trimmed with plastic sequined fabric; and hemmed leg openings. We are returning your samples as requested. The applicable subheading for the shorts, style 24007, will be 6104.69.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's shorts (other than swimwear), knitted or crocheted: Of other textile materials: Of artificial fiber: Shorts. The rate of duty will be 28.2%. The applicable subheading for the pants, style 24008, will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other. 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

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