Base
8678171991-11-06New YorkClassification

The tariff classification of two pairs of women's knit pantsfrom Taiwan.

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 2026-04-30 · Updates monthly

Summary

The tariff classification of two pairs of women's knit pantsfrom Taiwan.

Ruling Text

NY 867817 Nov. 6, 1991 CLA-2-61:S:N:N3I:361 867817 CATEGORY: Classification TARIFF NO: 6104.63.2010 Georgia B. Morris Sekin Transport International P. O. Box 655464 Dallas, Texas 75265-5464 RE: The tariff classification of two pairs of women's knit pants from Taiwan. Dear Ms. Morris: In your letter dated October 8, 1991, on behalf of U.S. Fashions, Inc., you requested a tariff classification ruling. The submitted samples, style numbers S-5004 and S-5003, are two pairs of women's pants constructed from a 58% polyester/ 32% cotton /10% spandex knit fabric. You stated in your letter that these garments will be imported during the early part of 1992. Style number S-5004 extends to the ankle, and features an elasticized waistband, a gusset in the crotch and stirrup extensions for the feet. Style number S-5003 extends slightly below the knee and features an elasticized waistband. Effective January 1, 1992 the classification for style numbers S-5004 and S-5003 will be 6104.63.2010 Tariff Schedule of the United States (HTS), which provides for women's knit pants of synthetic fibers,...other...other. The rate of duty will be 30 percent ad valorem. Style numbers S-5004 and S-5003 fall within textile category designation 648. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. 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