CLA-2-61:OT:RR:NC:TA:361
Mr. David R. McCauley
BEBE Studio, Inc.
400 Valley Drive
Brisbane, CA 94005
RE: The tariff classification of a pair of women’s pants from India
Dear Mr. McCauley:
In your letter dated November 18, 2010 you requested a classification ruling.
The submitted sample, style 307PX301L522, is a pair of women’s legging-styled pants constructed from 94 percent cotton and 6 percent spandex knit fabric. The pants feature an elasticized waistband and hemmed leg openings. The garment also features extensive embellishments of beads, rhinestones and sequins.
The knit component imparts the essential character of the pants therefore the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the pants are classified under heading for 6104, HTS. HQ 088978, E82625 and 804186 noted.
We are returning your sample.
The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% 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/.
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