N268002 N2 Ruling Active

The tariff classification of a pair of women’s trousers from China

Issued September 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4021

Headings: 6204

Product description

Your sample will be returned as requested. Style INC087F5 is a pair of women’s trousers constructed from two different fabrics. The front panels are constructed from 100% rayon woven fabric coated with polyurethane. The waistband and back panels are constructed from 78% cotton, 20% polyester, and 2% spandex woven fabric. The pull-on pants feature hemmed leg openings and extend from the waist to the ankles.

CBP rationale

The applicable subheading for style INC087F5 will be 6204.62.4021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other.

Full text

N268002 September 16, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pair of women’s trousers from China Dear Mr. Kim: In your letter dated August 20, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style INC087F5 is a pair of women’s trousers constructed from two different fabrics. The front panels are constructed from 100% rayon woven fabric coated with polyurethane. The waistband and back panels are constructed from 78% cotton, 20% polyester, and 2% spandex woven fabric. The pull-on pants feature hemmed leg openings and extend from the waist to the ankles. The applicable subheading for style INC087F5 will be 6204.62.4021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The rate of duty will be 16.6 percent 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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