N242162 N2 Ruling Active

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

Issued May 23, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011

Headings: 6104

Product description

The submitted sample, Style number 229336, is a pair of “Ladies Vigort Pants” constructed of 100 percent polyester knit fabric. The pull-on pants feature a covered 1 3/8 inch wide elasticized rib knit waistband; a flat drawstring; two front slant pockets; 1 inch contrast color side panel inserts; hemmed leg openings with zipper closures at both sides; and a small heat seal logo on the hem of the right leg opening. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested.

CBP rationale

The applicable subheading for style number 229336 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other.

Full text

N242162 May 23, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of pair of women’s pants from China Dear Ms. Florentino: In your letter dated May 16, 2013 you requested a tariff classification ruling. The submitted sample, Style number 229336, is a pair of “Ladies Vigort Pants” constructed of 100 percent polyester knit fabric. The pull-on pants feature a covered 1 3/8 inch wide elasticized rib knit waistband; a flat drawstring; two front slant pockets; 1 inch contrast color side panel inserts; hemmed leg openings with zipper closures at both sides; and a small heat seal logo on the hem of the right leg opening. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested. The applicable subheading for style number 229336 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty 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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