N236280 N2 Ruling Active

The tariff classification of women’s yoga pants from China

Issued December 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2006

Headings: 6104

Product description

The submitted sample, style EZ165, is a pair of women’s yoga pants constructed from 93 percent cotton and 7 percent spandex knit fabric. The pants feature a fold over waistband; bell bottoms; and hemmed leg openings. We are returning your sample as you requested.

CBP rationale

The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N236280 December 13, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Ms. Mary Zarzecki One Stop 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of women’s yoga pants from China Dear Ms. Zarzecki: In your letter dated November 30, 2012 you requested a classification ruling. The submitted sample, style EZ165, is a pair of women’s yoga pants constructed from 93 percent cotton and 7 percent spandex knit fabric. The pants feature a fold over waistband; bell bottoms; and hemmed leg openings. We are returning your sample as you requested. The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division

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