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The tariff classification of woman’s pants from China
Issued January 13, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N281945 (January 13, 2017)
Tariff classification
HTS codes: 6104.63.2006
Headings: 6104
Product description
The sample will be returned to you, as requested. Style 500 is a pair of woman’s capri-length pants composed of 85 percent polyester, 15 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the calf and feature an approximately three inch wide flat enclosed elasticized waistband, a left side zipper on the waistband, an interior panel reinforcing the rear area composed of 72 percent nylon, 28 percent spandex fabric and hemmed leg openings. The garment will be imported in women’s sizes XS-XL.
CBP rationale
The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers, … knitted or crocheted: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread .
Full text
N281945 January 13, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Lindsay Beecher The S Group 621 SW Alder Street Suite 900 Portland, Oregon 97205 RE: The tariff classification of woman’s pants from China Dear Ms. Beecher: In your letter dated November 15, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 500 is a pair of woman’s capri-length pants composed of 85 percent polyester, 15 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the calf and feature an approximately three inch wide flat enclosed elasticized waistband, a left side zipper on the waistband, an interior panel reinforcing the rear area composed of 72 percent nylon, 28 percent spandex fabric and hemmed leg openings. The garment will be imported in women’s sizes XS-XL. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers, … knitted or crocheted: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread . 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 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 via email at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
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