N287645 N2 Ruling Active

The tariff classification of women’s knit pants from Mexico

Issued July 24, 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 221399 is a pair of women’s legging-styled pants composed of 90 percent polyester and 10 percent spandex knit fabric. The tight-fitting pull-on pants feature a 2 inch wide banded waistband, front inside drawstring closure and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in women’s sizes XS-2XL.

CBP rationale

The applicable subheading for style 221399 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 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.

Full text

N287645 July 24, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Novasia Shipp Augusta Sportswear Inc. 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s knit pants from Mexico Dear Ms. Shipp: In your letter dated June 23, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 221399 is a pair of women’s legging-styled pants composed of 90 percent polyester and 10 percent spandex knit fabric. The tight-fitting pull-on pants feature a 2 inch wide banded waistband, front inside drawstring closure and hemmed leg openings. The garment extends from the waist to the ankle and will be imported in women’s sizes XS-2XL. The applicable subheading for style 221399 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 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 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 A. Mack Director National Commodity Specialist Division

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