The tariff classification of men’s and women’s garments from China

N353273 September 23, 2025 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6203.43.9011; 9903.01.24; 9903.01.25; 9903.88.15 Mr. Nikolas Cromydas Oros Consumer LLC 140 Oxford Road Kenilworth, IL 60043 RE: The tariff classification of men’s and women’s garments from China Dear Mr. Cromydas: In your letter dated September 4, 2025, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted sample, Style F24W205 “Delta Tights 3.0,” is a pair of women’s pants constructed from 82 percent polyester, 18 percent spandex, finely knit fabric. The garment is of pieced construction and features a two-ply constructed waistband, a contrasting color reflective trademark at the rear waistband, two-ply construction at the front upper panels that are lined with mesh and foam material, a gusset crotch, a contrasting color logo at the lower right leg, and hemmed leg openings. The submitted sample, Style F24M206 “Wayfarer Pants 3.0,” is a pair of men’s trousers constructed from 91 percent polyester and 9 percent spandex woven fabric. The lined garment features a rib knit waistband with an inner drawstring; a fly front opening with a concealed zippered closure that extends from below the waistband to the crotch area; inset pockets at the waist; a vertical pocket with a pocket bag and a zippered closure on the side of the right front panel; articulated knees; and leg openings with rib knit cuffs. Portions of the upper front and back panel contain insulation that you state is for cold weather protection. In your letter, you suggest classification of the Delta tights 3.0 under subheading 6204.63.35, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. The garment is of knit construction and is therefore not classifiable in Chapter 62, HTSUS. You also suggest classification of the Wayfinder Pants 3.0 under subheading 6203.43.11, HTSUS, which provides for recreational performance outerwear of synthetic fibers, water resistant trousers or breeches. We disagree with your proposed classification. The garment does not meet the requirements of Additional U.S. Note 3(a) to Chapter 62, HTSUS, which defines the term “recreational performance outerwear.” The applicable subheading for style F24W205 will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for Style F24M206 will be 6203.43.9011, HTSUS, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other. The general rate of duty will be 29.7 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheadings 6104.63.2006 and 6203.43.9011, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 6104.63.2006 and 6203.43.9011, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6104.63.2006 and 6203.43.9011, 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 subheadings 6104.63.2006 and 6203.43.9011, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division