N260588 N2 Ruling Active

The tariff classification of women’s pants from China

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

Tariff classification

HTS codes: 6104.63.2011

Headings: 6104

Product description

Your sample will be returned as requested. Style 7728 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants feature an elasticized waistband, an inside front drawstring, two side pockets, and hemmed leg openings with zipper closures. The garment extends from the waist to the ankles.

CBP rationale

The applicable subheading for style 7728 will be 6104.63.2011, 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, women’s, other.

Full text

N260588 February 2, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s pants from China Dear Mr. Rizner: In your letter dated December 30, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 7728 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants feature an elasticized waistband, an inside front drawstring, two side pockets, and hemmed leg openings with zipper closures. The garment extends from the waist to the ankles. The applicable subheading for style 7728 will be 6104.63.2011, 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, women’s, other. The rate of duty 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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