N319335 N3 Ruling Active

The tariff classification of women’s knit pants from India

Issued May 25, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

Your sample will be returned. Style 10021776 is a pair of women’s pants constructed from a bonded fabric consisting of 75 percent nylon, 25 percent spandex knit fabric. The garment has an elongated crotch with a silicone print design that extends to the front and back of each knee and to the center rear of each leg. Style 10021776 is of piece construction and features a self-fabric waistband with two double belt loops and two single belt loops at the front and back, a zipper fly front opening with a 2 rivet closure on the waistband, two front slant pockets, the silicone trade name “ARIAT” located at the upper front left leg, an embroidered trade name “ARIAT” at the upper back right side, an embroidered logo insert at the center rear waistband, a rear yoke, two faux rear pockets with flaps and two rivets, mesh knit fabric inserts at the calf, and hemmed leg openings. Because the bonding material is not visible to the naked eye when viewed in cross section, classification in HTSUS 6113 is precluded. Consequently,

CBP rationale

the applicable subheading for style 10021776 will be 6104.63.2006, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N319335 May 25, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Mark A. Rave Ariat International, Inc. 3242 Whipple Rd. Union City, CA 94587 RE: The tariff classification of women’s knit pants from India Dear Mr. Rave: In your letter dated May 7, 2021, you requested a tariff classification ruling. Your sample will be returned. Style 10021776 is a pair of women’s pants constructed from a bonded fabric consisting of 75 percent nylon, 25 percent spandex knit fabric. The garment has an elongated crotch with a silicone print design that extends to the front and back of each knee and to the center rear of each leg. Style 10021776 is of piece construction and features a self-fabric waistband with two double belt loops and two single belt loops at the front and back, a zipper fly front opening with a 2 rivet closure on the waistband, two front slant pockets, the silicone trade name “ARIAT” located at the upper front left leg, an embroidered trade name “ARIAT” at the upper back right side, an embroidered logo insert at the center rear waistband, a rear yoke, two faux rear pockets with flaps and two rivets, mesh knit fabric inserts at the calf, and hemmed leg openings. Because the bonding material is not visible to the naked eye when viewed in cross section, classification in HTSUS 6113 is precluded. Consequently, the applicable subheading for style 10021776 will be 6104.63.2006, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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 Antoinette Peek-Williams via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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