N304599 N3 Ruling Active

The tariff classification of women’s knit leggings from China

Issued June 24, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011

Headings: 6104

Product description

Your sample will be returned to you, as requested. Item 9046870 is a woman’s legging-style pant composed of 100 percent polyester, finely knit fleece fabric that is brushed on both the inside and outside surfaces. The garment features an elasticized waistband, and hemmed leg bottoms. The garment will be imported in ladies’ sizes S/M and L/XL.

CBP rationale

The applicable subheading for item 9046870 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s.

Full text

N304599 June 24, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of women’s knit leggings from China Dear Ms. Aldinger: In your letter dated May 28, 2019, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Item 9046870 is a woman’s legging-style pant composed of 100 percent polyester, finely knit fleece fabric that is brushed on both the inside and outside surfaces. The garment features an elasticized waistband, and hemmed leg bottoms. The garment will be imported in ladies’ sizes S/M and L/XL. The applicable subheading for item 9046870 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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