CLA-2-61:OT:RR:NC:TA:361

Ms. Melissa Fox
Barthco International, Inc.
The Navy Yard
5101 S. Broad Street
Philadelphia, PA. 19112-1404

RE: The tariff classification of a pair of women’s leggings from China

Dear Ms. Fox:

In your letter dated April 25, 2008 you requested a classification ruling on behalf of your client Leonard Feinberg, Inc.

Style 5496 is a pair of women’s legging-styled pants constructed from 92 percent nylon and 8 percent spandex knit fabric. The legging styled pants feature an elasticized waist and hemmed leg openings.

The applicable subheading for style 5496 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.

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 http://www.usitc.gov/tata/hts/.

Style 5496 falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Peggy Fitzgerald at 646-733-3052.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division