N238315 N2 Ruling Active

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

Issued March 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2011

Headings: 6104

Product description

The submitted sample, Style number TKF-M557/RT, is a pair of woman’s knit pants constructed of fleece knit fabric that is 60 percent cotton and 40 percent polyester with a camouflage print. The pull-on pants feature a two inch rib knit waistband with an outside front drawstring; two front pockets; and hemmed leg openings. We are returning your sample.

CBP rationale

The applicable subheading for the pants, style number TKF-M557/RT, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, other.

Full text

N238315 March 4, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 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 a pair of women’s knit pants from China Dear Mr. Tsang: In your letter dated February 06, 2013 you requested a tariff classification ruling. The submitted sample, Style number TKF-M557/RT, is a pair of woman’s knit pants constructed of fleece knit fabric that is 60 percent cotton and 40 percent polyester with a camouflage print. The pull-on pants feature a two inch rib knit waistband with an outside front drawstring; two front pockets; and hemmed leg openings. We are returning your sample. The applicable subheading for the pants, style number TKF-M557/RT, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, other. The rate of duty 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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