N279722 N2 Ruling Active

The tariff classification of woman’s and girl’s pants from Mexico

Issued October 25, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2006, 6104.62.2026

Headings: 6104

Product description

The sample will be returned to you, as requested. Style 4N8639 is a pair of women’s harem style pants are composed of 95 percent cotton and 5 percent spandex knit fabric. The pull-on pants feature a wide elasticized waistband, two front side pockets and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in women’s sizes XS-XL, and style 4N8639C in girls’ sizes M-L.

CBP rationale

The applicable subheading for style 4N8639, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The applicable subheading for style 4N8639C, will be 6104.62.2026, HTSUS, which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, girls’, containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N279722 October 25, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6104.62.2026 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of woman’s and girl’s pants from Mexico Dear Ms. Nagel: In your letter dated September 1, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 4N8639 is a pair of women’s harem style pants are composed of 95 percent cotton and 5 percent spandex knit fabric. The pull-on pants feature a wide elasticized waistband, two front side pockets and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in women’s sizes XS-XL, and style 4N8639C in girls’ sizes M-L. The applicable subheading for style 4N8639, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent ad valorem. The applicable subheading for style 4N8639C, will be 6104.62.2026, HTSUS, which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, girls’, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 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 https://hts.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, Steven Mack Director National Commodity Specialist Division

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