N252395 N2 Ruling Active

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

Issued April 30, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011, 6104.63.2028

Headings: 6104

Product description

Your sample will be returned as requested. Style 1242 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants are loose-fitting and feature an elasticized waistband, six belt loops, a zipper opening with two snap closures, two rear pockets, and hemmed leg openings. The garment extends from the waist to the ankles. This garment will also be imported in girls’ sizes as style 1243.

CBP rationale

The applicable subheading for style 1242 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other. The applicable subheading for style 1243 will be 6104.63.2028, 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, girls’, other.

Full text

N252395 April 30, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6104.63.2028 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 April 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1242 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants are loose-fitting and feature an elasticized waistband, six belt loops, a zipper opening with two snap closures, two rear pockets, and hemmed leg openings. The garment extends from the waist to the ankles. This garment will also be imported in girls’ sizes as style 1243. The applicable subheading for style 1242 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 1243 will be 6104.63.2028, 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, girls’, other. The rate of duty will be 28.2 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]. Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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