The tariff classification of women’s garments from various countries.
Issued June 2, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2011, 6104.62.2011, 6108.91.0030
Product description
The samples are being returned to you, as requested. Style 0006202 is a pair of women’s sleep pants, made in India, constructed from 100% cotton knit fabric. The loose fitting pull on pants feature a 1 ½ inch wide waistband through which an inner drawstring is threaded and rib knit cuffs at the ankles. Style 4896211 is a pair of women’s pants, made in China, constructed from 55% polyester and 45% cotton knit fabric. The pants extend from the waist to the ankles and feature a waistband with an inner drawstring and banded leg openings. Style 9998217 is a pair of women’s pants, made in Great Britian, constructed from 100% cotton knit fabric. The pants extend from the waist to the ankles and feature a wide elasticized waistband and hemmed leg openings.
CBP rationale
The applicable subheading for Style 0006202 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The applicable subheading for style 4896211 will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The applicable subheading for style 9998217 will be 6104.62.2011, HTSUS, which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other.
Full text
N265274 June 2, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO: 6108.91.0030; 6104.63.2011; 6104.62.2011 Ms. Eileen Family OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s garments from various countries. Dear Ms. Family: This ruling is being issued to correct Customs Ruling Number N264138, dated May 21, 2015. The purpose of this replacement letter is to correct a clerical error. In N264138, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for Style 0006202. A complete corrected ruling follows. In your letter, dated April 15, 2015, on behalf of your client, Primark US Corp, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 0006202 is a pair of women’s sleep pants, made in India, constructed from 100% cotton knit fabric. The loose fitting pull on pants feature a 1 ½ inch wide waistband through which an inner drawstring is threaded and rib knit cuffs at the ankles. Style 4896211 is a pair of women’s pants, made in China, constructed from 55% polyester and 45% cotton knit fabric. The pants extend from the waist to the ankles and feature a waistband with an inner drawstring and banded leg openings. Style 9998217 is a pair of women’s pants, made in Great Britian, constructed from 100% cotton knit fabric. The pants extend from the waist to the ankles and feature a wide elasticized waistband and hemmed leg openings. The applicable subheading for Style 0006202 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5 percent ad valorem. Although you requested classification of styles 4896211 and 9998217 as sleepwear, these garments are clearly intended for multiple uses. In addition, the hangtag on style 9998217 advertises the garment as loungewear. The advertising, styling, and features of both garments are consistent with those worn as “loungewear” in non-intimate surroundings. Based upon appearance and the manner in which they are marketed and sold, these garments will not be classified as sleepwear. The applicable subheading for style 4896211 will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem. The applicable subheading for style 9998217 will be 6104.62.2011, 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Ruling history
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