N250456 N2 Ruling Active

The tariff classification of women’s knit pants from China

Issued March 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

Your sample will be returned as requested. Style number DS14-P11890B is a woman’s pant with a permanently attached skirt. The garment is constructed from 90% polyester and 10% spandex knit fabric. The pull-on pants are loose-fitting and feature an elasticized waistband and a skirt with side slits attached below the waistband. The pant leg openings and the skirt bottom are hemmed. The garment extends from the waist to the ankles.

CBP rationale

The applicable subheading for style number DS14-P11890B will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N250456 March 11, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Andrew Steinberg Tiger J, LLC 1430 Broadway Suite 1900 New York, NY 10018 RE: The tariff classification of women’s knit pants from China Dear Mr. Steinberg: In your letter dated February 11, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style number DS14-P11890B is a woman’s pant with a permanently attached skirt. The garment is constructed from 90% polyester and 10% spandex knit fabric. The pull-on pants are loose-fitting and feature an elasticized waistband and a skirt with side slits attached below the waistband. The pant leg openings and the skirt bottom are hemmed. The garment extends from the waist to the ankles. The applicable subheading for style number DS14-P11890B will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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