Base
E831541999-07-09New YorkClassification

The tariff classification of a pair of toddler girl’s pants from Nepal.

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 2026-05-06 · Updates monthly

Summary

The tariff classification of a pair of toddler girl’s pants from Nepal.

Ruling Text

NY E83154 July 9, 1999 CLA-2-62:RR:NC:TA:3:358 E83154 CATEGORY: Classification TARIFF NO.: 6204.62.4050 Mr. Avtar S. Gill Freight Wings Inc. P.O. Box 30796 J.F.K. Airport Station Jamaica, NY 11430 RE: The tariff classification of a pair of toddler girl’s pants from Nepal. Dear Mr. Gill: In your letter dated June 8, 1999, on behalf of your client Viva Sportswear, Inc., you requested a tariff classification ruling. The submitted sample, Style #2489, is a pair of girl’s woven pants. The garment is constructed of 100% cotton fabric with an allover embroidery design. The garment also has an elasticized waist and long hemmed leg openings. You state in your letter that the pants will be imported in girls’ sizes 2T, 3T, 4T and 5T. Your sample is being returned as requested. The applicable subheading for Pants, Style #2489 will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear):Trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches:Girls’:Other, other. The duty rate will be 17.2% ad valorem. The Pants fall within textile category designation 348. Based upon textile trade agreements, products of the Nepal are presently subject to quota restraints and visa requirements. subject to visa requirements. 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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. 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 Bruce Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division