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 > 2006 NY Rulings > NY M80675 - NY M80727 > NY M80700

Previous Ruling Next Ruling
NY M80700

March 23, 2006

CLA-2-61:RR:NC:WA:361 NY M80700


TARIFF NO.: 6104.63.2006

Mr. Mickey Green
Commonwealth Hosiery Mills, Inc.
4964 Island Ford Road
P.O. Box 939
Randleman, NC 27317-0939

RE: The tariff classification of women’s knit pants from China.

Dear Mr. Green:

In your letter dated February 27, 2006, you requested a classification ruling for women’s knit pants. The garment will be returned as requested.

Style SC335ASTT is a pair of women’s pants constructed from 70 percent acrylic, 20 percent nylon, and ten percent spandex knit fabric. The pants have an elasticized waistband and leg openings finished with rib knit cuffs. The fabric of the pants is not finely knit.

In your ruling request, you referred to the garments as tights. For the purposes of classification under the Harmonized Tariff Schedules, tights are garments constructed from finely knit fabric. Since the fabric of the submitted garment is not finely knit, it will not be classified under subheading 6115, which includes tights.

The applicable subheading for the submitted garment will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers, knitted or crocheted: Of synthetic fibers: containing five percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 http://www.usitc.gov/tata/hts/.

The garment falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

In your letter you referred to the garments as sleepwear bottoms. You have not indicated if the bottoms will be imported separately or if you intend to import these garments with matching sleep tops. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.

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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: