N282350 N2 Ruling Active

The tariff classification of woman’s knit pants from Mexico

Issued January 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

The sample will be returned to you, as requested. Style 2630 is a pair of women’s style legging pants composed of 88 percent polyester and 12 percent spandex knit fabric. The tight-fitting pull-on pants feature a wide elasticized waistband, a small coin pocket sewn to the inner front waistband and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in ladies sizes XS-2XL.

CBP rationale

The applicable subheading for style 2630 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N282350 January 30, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of woman’s knit pants from Mexico Dear Ms. Paitsell: In your letter dated December 29, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 2630 is a pair of women’s style legging pants composed of 88 percent polyester and 12 percent spandex knit fabric. The tight-fitting pull-on pants feature a wide elasticized waistband, a small coin pocket sewn to the inner front waistband and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in ladies sizes XS-2XL. The applicable subheading for style 2630 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 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 A. Mack Director National Commodity Specialist Division

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