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The tariff classification of women’s knit pants from China.
Issued December 23, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N248639 (December 23, 2013)
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
Feinberg. The submitted sample, style #67070, is a pair of women’s legging style pants constructed from 90% polyester and 10% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband; a diamond shaped gusset in the crotch; and long hemmed leg openings. We are returning your sample as you requested.
CBP rationale
The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s.
Full text
N248639 December 23, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Melissa Fox Vandegrift Forwarding Company, Inc. 100 Walnut Avenue, Suite 600 Clark, NJ 07066 RE: The tariff classification of women’s knit pants from China. Dear Ms. Fox: In your letter dated December 5, 2013, you requested a classification ruling on behalf of your client Leonard A. Feinberg. The submitted sample, style #67070, is a pair of women’s legging style pants constructed from 90% polyester and 10% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband; a diamond shaped gusset in the crotch; and long hemmed leg openings. We are returning your sample as you requested. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
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