CLA-2-61:OT:RR:NC:N3:361
Sally Gifford
Geodis
5101 S Broad St Philadelphia, PA 19112
RE: The tariff classification of a pair of women’s knit pants from China
Dear Ms. Gifford:
In your letter dated January 18, 2024, on behalf of your client QVC Inc., you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Style S69354, referred to as “Isaac Mizrahi x Selma Blair Pull-On Seated Wheelchair Pant,” is a pair of women’s knit pants constructed from 95 percent cotton and 5 percent “elastane” (spandex) knit fabric. The pull-on pants feature a 1½ inch fabric covered waistband, two 9-inch side seam zippers with contrasting color zipper pulls, a patch pocket on the right-side leg with a horizontal zipper that also features a contrasting color zipper pull, three hand straps sewn into the waistband one on each side and one in the center back of the garment), and hemmed leg openings.
The applicable subheading for style S69354 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.
You have also requested a secondary classification and eligibility of style S69354 for duty-free treatment under 9817.00.96, HTSUS, which provides for, among other things, articles specially designed or adapted for the use or benefit of the physically or mentally handicapped.
CBP has recognized several factors to be utilized and weighed against each other on a case-by-case basis when determining whether a particular product is “specially designed or adapted” for the benefit or use of handicapped persons. See U.S. Customs Serv. Implementation of the Duty-Free Provisions of the Nairobi Protocol, Annex E, to the Florence Agreement, T.D. 92-77, 26 Cust. B. & Dec. 240, 241 (1992) (“Implementation of the Nairobi Protocol”) at 243-244.
You state that the subject garment is designed for use by women confined to a wheelchair on a permanent basis. The life activity for which the “Isaac Mizrahi x Selma Blair Pull-On Seated Wheelchair Pant” is claimed to be “specially designed” is the ability to dress oneself. The garment possesses design features that distinguish it from typical pants worn by the general, public. The pants feature two 9-inch side seam zippers and three hand straps sewn into the waistband to allow for greater reach to assist the wearer while pulling the pants on or taking them off in a wheelchair, even while seated or lying down. In addition, the pants are constructed with a lower rise in the front and a higher rise in the back to reduce fabric bunching. Further, the pants have no pockets on the seat back as the wearer will always be in a seated position. The features in these pants are similar in form and function to the adaptive pants described in Headquarters Ruling H304003, dated July 26, 2019. As a result, the product is consistent with items that are specially designed and adapted for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind). Chapter 98, Subchapter XVII, U.S. Notes 4(a), noted.
Based on the information provided for style S69354 “Isaac Mizrahi x Selma Blair Pull-On Seated Wheelchair Pant,” secondary classification will apply under subheading 9817.00.96, HTSUS, as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: Other.”
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division