N252397 N2 Ruling Active

The tariff classification of women’s woven pants from China

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

Tariff classification

HTS codes: 6204.63.3510

Headings: 6204

Product description

Your sample will be returned as requested. Style 3506 is a pair of women’s pants constructed from 100% polyester woven fabric. The pull-on pants are loose-fitting and feature an elasticized waistband, an inside front drawstring, two side pockets, and hemmed leg openings with side slits and zipper closures. The garment extends from the waist to the ankles.

CBP rationale

The applicable subheading for style 3506 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s.

Full text

N252397 April 30, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3510 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s woven pants from China Dear Ms. Florentino: In your letter dated April 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 3506 is a pair of women’s pants constructed from 100% polyester woven fabric. The pull-on pants are loose-fitting and feature an elasticized waistband, an inside front drawstring, two side pockets, and hemmed leg openings with side slits and zipper closures. The garment extends from the waist to the ankles. The applicable subheading for style 3506 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% 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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