United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N018876 - NY N018973 > NY N018891

Previous Ruling Next Ruling
NY N018891




November 9, 2007

CLA-2-61:OT:RR: NC: TA: 361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2006, 6104.69.2030 and 6104.63.2006

Ms. Hannah Buford
C.H. Robinson Worldwide, Inc.
4969 Centre Pointe Drive, Suite 103
North Charleston, SC 29418-6952

RE: The tariff classification of four pair of women’s pants from China

Dear Ms. Buford:

In your letter dated October 18, 2007 you requested a classification ruling on behalf of your client Kayser-Roth Corporation.

Style 3237 is a pair of women’s legging-styled pants constructed from 95 percent cotton and 5 percent spandex jersey knit fabric. The capri length garment features leg openings finished with openwork trim and an elasticized waist.

Style 3288 is a pair of women’s legging-styled pants constructed from 95 percent rayon and 5 percent spandex jersey knit fabric. The capri length garment features an elasticized waist and hemmed leg openings.

Style 3354 is a pair of women’s legging-styled pants constructed from 53 percent cotton, 39 percent nylon and 8 percent spandex openwork knit fabric. The capri length garment features an elasticized waistband and leg openings with elastic and finished with overlock stitching.

Style 3241 is a pair of women’s legging-styled pants constructed from 95 percent nylon and 5 percent spandex mesh knit fabric. The capri length garment features an elasticized waist and hemmed leg openings.

You suggested classification of these garments under HTS # 6115 as tights. Based on the construction of the garment, it is similar to leggings styled pants, thus it will not be classified under heading 6115 as tights, but in heading 6104 as trousers.

We are returning your samples as you requested.

The applicable subheading for styles 3237 and 3354 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% ad valorem.

The applicable subheading for style 3288 will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem.

The applicable subheading for style 3241 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted 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 http://www.usitc.gov/tata/hts/.

Style 3237 and 3354 fall within textile category 348. Style 3288 and 3241 fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: