N250726 N2 Ruling Active

The tariff classification of women’s and girls’ knit pants from Mexico

Issued March 14, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2026, 6104.63.2006

Headings: 6104

Product description

Your sample will be returned as requested. Style 2400 is a woman’s pant constructed from 90% polyester and 10% spandex knit fabric. The loose- fitting pull-on pants feature a flat elasticized waistband and a small inside pocket on the right side of the waistband. The leg openings are flared and hemmed. The garment extends from the waist to the ankles.

CBP rationale

The applicable subheading for style 2400 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 applicable subheading for style 2401 will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Girls’: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N250726 March 14, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6104.63.2026 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ knit pants from Mexico Dear Ms. Florentino: In your letter dated February 20, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2400 is a woman’s pant constructed from 90% polyester and 10% spandex knit fabric. The loose- fitting pull-on pants feature a flat elasticized waistband and a small inside pocket on the right side of the waistband. The leg openings are flared and hemmed. The garment extends from the waist to the ankles. You state that the garment will also be imported in girls’ sizes as style 2401. The applicable subheading for style 2400 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. The applicable subheading for style 2401 will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Girls’: 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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