CLA-2-42:RR:NC:3:353 G88795
Mr. W.J. Gonzalez
Tran-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of ladies pants from China.
Dear Mr. Gonzalez:
In your letter dated March 22, 2001, on behalf Intersport fashions West, Inc., you requested a tariff classification ruling. The samples will be returned to you as requested.
Two samples of ladies pants were submitted with your request. Style LW48 is composed of 57.3% leather and 42.7% Spandex. The front of the pants is made of leather and the back is textile fabric. There are leather laces from the knee down to the ankle and there is a zipper fly closure.
Style LW55 is composed of 52% leather and 48% Spandex. The front of the pants is made of the leather and the back is textile fabric. The Jean style pants feature a zipper fly closure with a button and at the back are two pockets.
The leather portion imparts the essential character of both garments.
The applicable subheading for the ladies pants, styles LW48 and LW55 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Women’s, girls’ and infants’.” The rate of duty will be 6% ad valorem.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division