Modification of New York Ruling Letter 864237 (7/11/91); classification of women's knit trousers; 6104, HTSUSA
Active· CBP ruling HQ 950205· Issued 1992-01-21
Ruling text
HQ 950205
January 21, 1992
CLA-2 C:O:R:C:T 950205 SK
CATEGORY: Classification
TARIFF NO.: 6104.63.2010
Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, N.Y. 10001
RE: Modification of New York Ruling Letter 864237 (7/11/91);
classification of women's knit trousers; 6104, HTSUSA
Dear Ms. Cheung:
On July 11, 1991, our New York office issued you New York
Ruling Letter (NYRL) 864237, classifying women's knit trousers.
Upon further review, that classification is deemed to be in error
and is accordingly modified.
FACTS:
The submitted sample is a pair of women's knit trousers
constructed from 60% polyester, 32% cotton and 8% spandex. The
pants feature an elastic waistband, a gusseted crotch and leg
openings that are finished with lace fabric.
NYRL 864237 classified the article under subheading
6104.62.2010 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
ISSUE:
Whether the subject merchandise is properly classifiable
under subheading 6104.63, HTSUSA, which provides for women's knit
trousers of synthetic fibers?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
- 2 -
Subheading 6104.62, HTSUSA, provides for women's knit
trousers of cotton. The article at issue is comprised of 60%
polyester and therefore classification is improper under this
provision of the Nomenclature.
Subheading 6104.63, HTSUSA, provides for women's knit
trousers of synthetic fibers. The subject merchandise is a pair
of women's knit trousers comprised of 60% polyester and
classification is proper under this subheading.
HOLDING:
The subject merchandise is classifiable under subheading
6104.63.2010, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted: of synthetic fibers:
other. The applicable rate of duty is 30% ad valorem and the
textile category is 648.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
864237 is modified to reflect the above classification effective
with the date of this letter. If, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter.
Any submission you wish to make should be received within 30 days
of the date of this letter.
This modification is not retroactive. However, NYRL 864237
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on NYRL 864237
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
- 3 -
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial rulings Division
Source: rulings.cbp.gov — ruling 950205, retrieved 2026-10-12T05:25:24Z, republished verbatim. This digest is informational; only CBP issues binding rulings.