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The tariff classification of “skeggings” from China.
Issued March 7, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N239023 (March 7, 2013)
Tariff classification
HTS codes: 6104.62.2028
Headings: 6104
Product description
Submitted Style 00J12K “Prevefi” is a pair of tight fitting pull-on pants or leggings, over which a self- fabric tube skirt is applied. The garment has a wide fabric covered elasticized waistband and hem cuffs. It is constructed from finely knit fabric that is 91% cotton, 5% metallic, 4% spandex. The weight of the fabric is approximately 200 grams per square meter. The sample is a girl’s medium, size 6. As requested, the sample will be being returned to you.
CBP rationale
The applicable subheading for Style 00J12K “Prevefi” will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ trousers and breeches, knitted or crocheted, of cotton, other, girls’, other, other.
Full text
N239023 March 7, 2013 CLA-2-61:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.62.2028 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of “skeggings” from China. Dear Ms. Orzol: In your letter dated February 26, 2013, you requested a classification ruling. Submitted Style 00J12K “Prevefi” is a pair of tight fitting pull-on pants or leggings, over which a self- fabric tube skirt is applied. The garment has a wide fabric covered elasticized waistband and hem cuffs. It is constructed from finely knit fabric that is 91% cotton, 5% metallic, 4% spandex. The weight of the fabric is approximately 200 grams per square meter. The sample is a girl’s medium, size 6. As requested, the sample will be being returned to you. The applicable subheading for Style 00J12K “Prevefi” will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ trousers and breeches, knitted or crocheted, of cotton, other, girls’, other, other. The duty rate will be 14.9 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
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