4 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of girls’ pants from Mexico
Issued March 2, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N294079 (March 2, 2018)
Tariff classification
HTS codes: 6104.63.2026
Headings: 6104
Product description
The sample received with your letter will be returned to you, as requested. The submitted sample, Style FW130 “Legging,” are girl’s pants constructed of 80 percent nylon and 20 percent spandex knit fabric. The tight fitting pants extend from the waist to the ankles and feature a wide waistband and hemmed leg openings. Style FW130 will be imported in your child sizes I (6X-7) – L (10-12).
CBP rationale
The applicable subheading for Style FW130 will be 6104.63.2026, 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: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.
Full text
N294079 March 2, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2026 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of girls’ pants from Mexico Dear Ms. Nagel: In your letter dated December 8, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested. The submitted sample, Style FW130 “Legging,” are girl’s pants constructed of 80 percent nylon and 20 percent spandex knit fabric. The tight fitting pants extend from the waist to the ankles and feature a wide waistband and hemmed leg openings. Style FW130 will be imported in your child sizes I (6X-7) – L (10-12). The applicable subheading for Style FW130 will be 6104.63.2026, 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: Girls’: Other: 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 Kim Wachtel at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of leggings from China
The tariff classification of garments from India
The tariff classification of women’s and girls’ pants from China
The tariff classification of women’s and girls’ pants from Mexico
The tariff classification of woman’s and girl’s pants from Mexico
The tariff classification of women’s and girls’ knit pants from Mexico
The tariff classification of women’s and girls’ knit pants from Mexico
The tariff classification of women’s and girls’ pants from Mexico
The tariff classification of women’s and girls’ knit pants from China
The tariff classification of women’s and girls’ knit pants from China
Follow N294079
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.