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N277318 N2 Ruling Active

The tariff classification of women’s knit pants and headband from China

Issued August 12, 2016 by U.S. Customs and Border Protection.

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N2 N277318 (August 12, 2016)

Tariff classification

HTS codes: 6117.80.8500, 6104.63.2006

Headings: 6104, 6117

Product description

Item 21298UL 2-PK Legging and Headwrap, is a pair of woman’s tight-fitting, legging style pants and a headwrap. They are both constructed from 95% polyester and 5% spandex knit fabric. The pull-on pants feature an approximately 2½ inch flat waistband, back vents at the knee, and hemmed leg openings. The garment extends from the waist to the ankles. The “headwrap” is a circular headband that measures approximately 1? inches in width and approximately 19 inches in length.

CBP rationale

The applicable subheading for the leggings of item 21298UL will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The applicable subheading for the headband of item 21298UL will be 6117.80.8500, HTSUS, which provides for Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles.

Full text

N277318 August 12, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006, 6117.80.8500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of women’s knit pants and headband from China Dear Ms. Trotta: In your letter dated June 21, 2016, you requested a tariff classification ruling. Item 21298UL 2-PK Legging and Headwrap, is a pair of woman’s tight-fitting, legging style pants and a headwrap. They are both constructed from 95% polyester and 5% spandex knit fabric. The pull-on pants feature an approximately 2½ inch flat waistband, back vents at the knee, and hemmed leg openings. The garment extends from the waist to the ankles. The “headwrap” is a circular headband that measures approximately 1? inches in width and approximately 19 inches in length. The applicable subheading for the leggings of item 21298UL will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the headband of item 21298UL will be 6117.80.8500, HTSUS, which provides for Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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