CBP Ruling N301896 — The tariff classification of women’s trousers from India

Tariff classification

Headings: 6204

Product description

Your sample will be returned as requested. Style D#BE1D318 is a pair of women’s pants constructed from 100% polyester woven fabric. The pull-on pants feature an elasticized waistband and hemmed leg openings. Although you refer to this garment as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction which indicates that it is designed primarily for wear to bed. The garment at issue may be worn to bed for sleeping; however, it is our opinion that its principal use is for “home comfort” and lounging. The pants can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Consequently,

CBP rationale

the applicable subheading for style D#BE1D318 will be 6204.63.9010, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s trousers and breeches: Other.

Full text

N301896 December 6, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.9010 Ms. Jamie Lin HMS Productions LLC 250 West 39th Street New York, NY 10018 RE: The tariff classification of women’s trousers from India Dear Ms. Lin: In your letter dated November 13, 2018, you requested a tariff classification ruling. Your sample will be returned as requested. Style D#BE1D318 is a pair of women’s pants constructed from 100% polyester woven fabric. The pull-on pants feature an elasticized waistband and hemmed leg openings. Although you refer to this garment as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction which indicates that it is designed primarily for wear to bed. The garment at issue may be worn to bed for sleeping; however, it is our opinion that its principal use is for “home comfort” and lounging. The pants can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Consequently, the applicable subheading for style D#BE1D318 will be 6204.63.9010, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s trousers and breeches: Other. The duty rate will be 28.6 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 Kimberly Rackett via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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