The tariff classification of women’s pants from China
Issued June 23, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
The sample is being retained by our office, as requested. Style number Q05 is a pair of women’s pants constructed from 56% nylon, 38% polyester, and 6% elastane knit fabric. The tight-fitting pull-on capri length pants feature a 4.5 inch wide elasticized waistband and long hemmed leg openings. The garment extends from the waist to the calf area. Although you requested classification of style Q05 under subheading 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), the features and the construction of the garment are not those of heading 6115. Consequently,
CBP rationale
the applicable subheading for style Q05 will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s.
Full text
N265345 June 23, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Cricket Wallace Acme McCrary 159 North Street Asheboro, NC 27204 RE: The tariff classification of women’s pants from China Dear Ms. Wallace: In your letter dated June 03, 2015, you requested a tariff classification ruling. The sample is being retained by our office, as requested. Style number Q05 is a pair of women’s pants constructed from 56% nylon, 38% polyester, and 6% elastane knit fabric. The tight-fitting pull-on capri length pants feature a 4.5 inch wide elasticized waistband and long hemmed leg openings. The garment extends from the waist to the calf area. Although you requested classification of style Q05 under subheading 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), the features and the construction of the garment are not those of heading 6115. Consequently, the applicable subheading for style Q05 will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. 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 Antoinette Peek-Williams at Antoinette.Peekwilliams @dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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