CBP Finalizes Reclassification, Cutting Duty Rate on Certain Women’s Pants by Over 75%
Customs classification plays a crucial role in determining the duty rates applied to imported goods, including women’s pants. The Harmonized Tariff Schedule of the United States (HTSUS) sets specific classifications based on factors such as fabric composition, construction, and intended use. These classifications directly impact import duties, making it essential for importers to correctly identify the appropriate tariff codes to avoid overpaying duties or facing compliance risks.
For women’s pants, classification typically falls under three main HTSUS headings:
Heading 6104 – Knitted or crocheted women’s trousers
Heading 6204 – Woven women’s trousers
Heading 6210 – Garments made from fabrics covered under HTSUS Heading 5903 (e.g., plastics-coated textiles)
Determining the correct classification depends on factors such as whether the pants are knitted or woven, whether they contain coatings or special finishes, and which fabric predominates in their overall construction.
Misclassification can lead to unnecessary costs, penalties, or reclassification by U.S. Customs and Border Protection (CBP), as seen in recent rulings that have significantly impacted duty rates for certain women’s pants.
Understanding the nuances of classification can help importers optimize their duty payments while ensuring full compliance with CBP regulations.
CBP recently reclassified certain
as women’s clothing with an outer surface covered with plastics under HTSUS 6210.50.75 (3.3% duty). Previously, these pants were classified as cotton garments under HTSUS 6104.62.2006, attracting a 14.9% duty.