CLA-2-61:OT:RR:NC:N3:361
Ms. Kim O’Byrne-Rozman
Jones Jeanswear Group Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of women’s pants from China
Dear Ms. O’Byrne-Rozman:
In your letter dated March 18, 2014, you requested a tariff classification ruling. Your samples will be returned.
Style JSWK-10872 is a woman’s pant constructed from two different fabrics. The center of the front panels are constructed from 100% polyester knit fabric coated with polyurethane. The back panels are constructed from 70% rayon, 27% nylon, and 3% spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a flat elasticized waistband and hemmed leg openings.
Style GTGH-24388 is a woman’s pant constructed from two different fabrics. The front panels are constructed from 100% cotton woven fabric coated with PVC. The back panels are constructed from 78% cotton, 17% nylon, and 5% spandex knit fabric. The pull-on 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.
The applicable subheading for style JSWK-10872 will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of other textile materials: Of artificial fibers: Trousers: Other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style GTGH-24388 will be 6104.62.2006, HTSUS, which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division