N322596 N3 Ruling Active

The tariff classification of a pair of women’s trousers from Vietnam

Issued January 6, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.63.9010

Headings: 6204

Product description

Style 2022, Women’s Lilium Mountain Bike Pant, is constructed from 89% nylon and 11% spandex woven fabric. The pants feature a snap button closure, a fly front opening with a zipper closure, zippered front pockets, a zippered back pocket, and hemmed leg openings.

CBP rationale

The applicable subheading for style 2022, Women’s Lilium Mountain Bike Pant, 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.

Full text

N322596 January 6, 2022 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.9010 Ms. Andrea Corona Troy Lee Designs 155 E. Rincon Street Corona, CA 92879 RE: The tariff classification of a pair of women’s trousers from Vietnam Dear Ms. Corona: In your letter dated November 2, 2021, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style 2022, Women’s Lilium Mountain Bike Pant, is constructed from 89% nylon and 11% spandex woven fabric. The pants feature a snap button closure, a fly front opening with a zipper closure, zippered front pockets, a zippered back pocket, and hemmed leg openings. The applicable subheading for style 2022, Women’s Lilium Mountain Bike Pant, 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. 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. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. 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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