The tariff classification of women’s knit pants from China

N321269 September 10, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 9903.88.15 Ms. Krisanne Fischer Geodis 965 W. Maple Drive Southampton, PA 18966 RE: The tariff classification of women’s knit pants from China Dear Ms. Fischer: In your letter dated August 17, 2021, you requested a tariff classification ruling. As requested, your sample is being returned. Style A384131 is a pair of women’s pants constructed from 95 percent cotton, 5 percent elastane, knit fabric. The pull-on pants feature a fabric covered elasticized waistband, two faux front pockets, a faux front fly, two rear patch pockets, and unfinished leg openings. The applicable subheading for style A384131 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent ad valorem.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.62.2006, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6104.62.2006, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Antoinette Peek-Williams via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division