CLA-2-61:OT:RR:NC:N3:361
Mr. Erick Kim
TRK Customs Service Inc.
1300 Valley Vista Drive
Suite 100
Diamond Bar, CA 91765
RE: The tariff classification of women’s knit pants from China
Dear Mr. Kim:
In your letter dated April 19, 2021, you requested a tariff classification ruling, on behalf of your client, Big Country Mills Inc., DBA SHG Trading LLC. As requested, your sample will be retained by our office.
Style 202 P is a pair of women’s pants composed of 100 percent polyester knit fabric. The pants feature a tunnel elasticized waistband with a ribbon drawstring that ties on the outside of the waistband and hemmed leg openings.
In your ruling request, you suggest style 202 P is classifiable under subheading 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Of man-made fibers; Other: Women’s. We disagree with your proposed classification. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate its use as such. Taking into consideration all of the information before us, you have not provided supporting documentation to substantiate this claim.
Consequently, the applicable subheading for style 202 P will be 6104.63.2011, HTSUS, which provides for “Women’s or girls’ … trousers, …. breeches and shorts (other than swimwear) knitted or crocheted: Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Other. The rate of duty will be 28.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.63.2011, HTSUS, unless specifically excluded, are subject to an additional 15 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 6104.63.2011, 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.
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