Lower Duty Rate Finalized for Women’s Pants

In the March 5, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying certain women’s pants as women’s clothing with an outer surface covered with plastics under HTSUS 6210.50.75 (3.3 percent duty) rather than as women’s cotton garments under HTSUS 6104.62.2006 (14.9 percent duty).

Ruling HQ H325600 will modify ruling NY N251623 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after May 5.

The products at issue are pull-on pants with front panels constructed from 100 percent cotton woven fabric coated with PVC and back panels constructed from 78 percent cotton, 17 percent nylon, and five percent spandex knit fabric. The pants feature a wide elasticized waistband with a button closure and a zipper, six belt loops, two faux front pockets at the sides, two patch pockets in the back, and hemmed leg openings. The garment extends from the waist to the ankles.

CBP explains that these pants are classifiable in three different headings (6104, which provides for knitted women’s trousers; 6204, which provides for woven women’s trousers, and 6210, which provides for garments made up of fabrics of heading 5903). CBP concludes that the pants are classified in heading 6210 because the woven front panel imparts their essential character.

For more information on how to seek or utilize classification and other rulings, please contact your ST&R professional.