N294565 N2 Ruling Active

The tariff classification of women’s and girls’ pants from Mexico

Issued March 14, 2018 by U.S. Customs and Border Protection.

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N2 N294565 (March 14, 2018)

Tariff classification

HTS codes: 6113.00.9052

Headings: 6113

Product description

Per your request, the sample will be returned. Style N7227, “Harem Pants,” is a pair of women’s pants constructed from 80% Nylon 20% spandex knitted fabric that is visibly coated on the outer surface with plastic. The lined pants extend from the waist to the ankles and feature a wide waistband and hemmed leg openings. You also requested classification of Style N7227C. No sample was provided, however,

CBP rationale

The applicable subheading for Styles N7227 and N7227C will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’.

Full text

N294565 March 14, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9052 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Ave. Anaheim, CA 92807 RE: The tariff classification of women’s and girls’ pants from Mexico Dear Ms. Nagel: In your letter dated January 30, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Style N7227, “Harem Pants,” is a pair of women’s pants constructed from 80% Nylon 20% spandex knitted fabric that is visibly coated on the outer surface with plastic. The lined pants extend from the waist to the ankles and feature a wide waistband and hemmed leg openings. You also requested classification of Style N7227C. No sample was provided, however, you state it is a girls version of the pants constructed from the same 80% nylon 20% spandex fabric. The applicable subheading for Styles N7227 and N7227C will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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