N251689 N2 Ruling Active

The tariff classification of women’s knit pants from Vietnam

Issued April 4, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2006

Headings: 6104

Product description

Your sample will be returned as requested. Style 9863 is a woman’s capri pant constructed from 90% cotton and 10% spandex knit fabric. The pull-on pants feature a flat elasticized waistband and hemmed leg openings. The garment extends from the waist to the mid-calf area.

CBP rationale

The applicable subheading for style 9863 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N251689 April 4, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Mr. Kevin Maher C-Air 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s knit pants from Vietnam Dear Mr. Maher: In your letter dated March 19, 2014, you requested a tariff classification ruling on behalf of your client, Jacques Moret. Your sample will be returned as requested. Style 9863 is a woman’s capri pant constructed from 90% cotton and 10% spandex knit fabric. The pull-on pants feature a flat elasticized waistband and hemmed leg openings. The garment extends from the waist to the mid-calf area. The applicable subheading for style 9863 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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