Base
8122991995-07-28New YorkClassification

The tariff classification of a pair of woman's pants, from Peru.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a pair of woman's pants, from Peru.

Ruling Text

NY 812299 July 28, 1995 CLA-2-61:S:N:N5:361 812299 CATEGORY: Classification TARIFF NO.: 6104.62.2010 Mr. Robert Persily Freight Brokers International, Inc. 1200 Brunswick Ave P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of a pair of woman's pants, from Peru. Dear Mr. Persily: In your letter dated April 5, with additional information provided on June 30, 1995, you requested a tariff classification ruling on behalf of J. Crew Group, Inc. The sample is being returned, as you requested. The submitted garment, style 32624, is constructed from 100% cotton waffle knit fabric. The garment is a pair of woman's pull-on pants with an elasticized waistband. You have referred to the garment as a skinner/leggings, and have indicated that it will be worn to lounge in around the home. The applicable subheading for style 32624 will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 16.5 percent ad valorem. Style 32624 falls within textile category designation 348. Based upon international textile trade agreements, garments imported from Peru are subject to a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport