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N283534 N2 Ruling Active

The tariff classification of woman’s pants from China

Issued March 15, 2017 by U.S. Customs and Border Protection.

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N2 N283534 (March 15, 2017)

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

Style 6987 is a pair of women’s legging style pants composed of 95 percent nylon, 5 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the ankles and feature a 1 ½ inch elasticized waistband and hemmed bottoms.

CBP rationale

The applicable subheading for style 6987 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers, ….

Full text

N283534 March 15, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Mickey Green Commonwealth Hoisery Mills, Inc. 4964 Island Ford Road Randleman, North Carolina 27317 RE: The tariff classification of woman’s pants from China Dear Mr. Green: In your letter dated February 6, 2017, you requested a tariff classification ruling, The sample will be returned to you, as requested. Style 6987 is a pair of women’s legging style pants composed of 95 percent nylon, 5 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the ankles and feature a 1 ½ inch elasticized waistband and hemmed bottoms. The applicable subheading for style 6987 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers, …. knitted or crocheted: Of synthethic 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 at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division

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