CLA-2-61:OT:RR: NC: TA: 361
Ms. Sandra Tovar
CST, Inc.
500 Lanier Avenue, W Suite 901
Fayetteville, GA 30214
RE: The tariff classification of women’s pants
Dear Ms. Tovar:
In your letter dated December 6, 2010 you requested a classification ruling on behalf of your client Holt Hosiery.
The submitted sample, Style 121-8105, is a pair of women’s pants constructed from 75 percent rayon, 22 percent nylon and 3 percent spandex knit fabric. The pants feature a flat, elasticized waistband; four decorative buttons on the bottom of each leg; contrasting stitching on the waist, side seams and bottom hems; and hemmed leg openings.
You suggest classification under 6115.29.8040 as tights. However, the garment does not have features considered to be tights. The garment has contrasting stitching and decorative buttons which are meant to be seen. The garment can be worn alone and does not have to be covered. Based on the construction of the garment, it is similar to leggings styled pants, thus it will not be classified under heading 6115 as tights, but in heading 6104 as pants.
We are returning your sample.
The applicable subheading will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other. 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/.
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