CLA-2-61:OT:RR:NC:N3:358
Ms. Aneta Skromak
UNIQLO
165 Polito Ave.
Lyndhurst, NJ 07071-3601
RE: The tariff classification of leggings from China
Dear Ms. Skromak:
In your letter dated April 26, 2022, you requested a tariff classification ruling.
Style 171F004E, is a child’s legging constructed of 36 percent acrylic, 30 percent polyester, 24 percent rayon, and 10 percent spandex knit fabric. The pull-on pants feature a covered elastic waistband, hemmed leg openings, front and back center seams and inside leg seams. It comes in children’s sizes 3-4Y, 5-6Y, 7-8Y, 9-10Y, 11-12Y and 13Y.
Style 181F044A is a legging constructed of 54 percent polyester, 39 percent rayon, 7 percent spandex knit fabric. The pull-on pants feature a covered elastic waistband, hemmed leg openings, front and back center seams and inside leg seams. It comes in infant sizes 12-18M, 18-24M and child size 3Y.
You have suggested classification of these garments under heading 6115, Harmonized Tariff Schedule of the United States (HTSUS), as tights. These are not tights in 6115 as they are not articles of hosiery. While you have indicated that these garments will be marketed and worn as a form of innerwear like underwear, we also find that they are marketed and worn in the manner of pants. Based on the construction, we find the garments to be like legging pants, similar to the leggings in HQ 088454. Therefore, these articles are more in the nature of pants than hosiery or underwear.
The applicable subheading for style 171F004E and the child size 3Y of style 181F044A will be 6104.63.2026, HTSUS, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the leggings of style 181F044A in infant sizes (12-18M and 18-24M) will be 6111.30.1000, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.63.2026 and 6111.30.1000, 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 subheading 6104.63.2026 and 6111.30.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 on World Wide Web at https://hts.usitc.gov/current.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division