N275173 N2 Ruling Active

The tariff classification of woman’s pants from Taiwan

Issued May 27, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.69.2030

Headings: 6104

Product description

Your sample will be returned to you, as requested. Style E02251 is a woman’s pant constructed from two different fabrics. The center of the front panels and the waistband are constructed from 67% polyester, 32% cotton and 1% spandex knit fabric. The balance of the garment is constructed from 68% rayon, 27% nylon and 5% spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a flat waistband and hemmed leg openings. The rayon, nylon, and spandex components impart the essential character of the garment. Consequently,

CBP rationale

the applicable subheading for style E02251 will be 6104.69.2030, (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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts.

Full text

N275173 May 27, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.69.2030 Ms. Sherry Sampson Blair LLC 220 Hickory Street Warren, PA 16366 RE: The tariff classification of woman’s pants from Taiwan Dear Ms. Sampson: In your letter dated April 18, 2016, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style E02251 is a woman’s pant constructed from two different fabrics. The center of the front panels and the waistband are constructed from 67% polyester, 32% cotton and 1% spandex knit fabric. The balance of the garment is constructed from 68% rayon, 27% nylon and 5% spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a flat waistband and hemmed leg openings. The rayon, nylon, and spandex components impart the essential character of the garment. Consequently, the applicable subheading for style E02251 will be 6104.69.2030, (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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts. Other: Trousers and breeches. The rate of duty will be 28.2 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 World Wide Web at http://www.usitc.gov/current. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →