N260207 N2 Ruling Active

The tariff classification of women’s knit pants from Mexico

Issued January 2, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2011

Headings: 6104

Product description

Your sample will be returned as requested. Style 2108 is a pair of women’s capri-style pants constructed from 55% cotton and 45% polyester knit fabric. The pull-on pants feature a wide elasticized waistband and elasticized leg openings with rib knit cuffs. The garment extends from the waist to the mid-calf area.

CBP rationale

The applicable subheading for style 2108 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other.

Full text

N260207 January 2, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s knit pants from Mexico Dear Mr. Rizner: In your letter dated December 10, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2108 is a pair of women’s capri-style pants constructed from 55% cotton and 45% polyester knit fabric. The pull-on pants feature a wide elasticized waistband and elasticized leg openings with rib knit cuffs. The garment extends from the waist to the mid-calf area. The applicable subheading for style 2108 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other. The duty rate will be 14.9% 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 Director National Commodity Specialist Division

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