CLA-2-61:OT:RR:NC:N3:348
Ms. Ronni Marchetti
Michael R. Spanao & Co., Inc.
190 McKee Street
Floral Park, New York 11001
RE: The tariff classification of ladies pants from Vietnam.
Dear Ms. Marchetti:
In your letter dated October 24, 2012 you requested, on behalf of your client Kenneth Cole Productions, a tariff classification ruling. Your sample will be returned as requested.
Style SW2H9101C is a pair of ladies’ pull-on pants. The two front panels are composed of 100% polyester knit fabric coated with a cellular plastic material. The two back panels are composed of 85% polyester, 12% rayon, and 3% spandex knit fabric. The pant features a 1¾ inch elasticized flat waistband and hemmed leg openings.
The knit fabric for the front panels does more than merely reinforce the cellular plastic, and the coated knit is considered a fabric of 5903. The plastic coating completely obscures the underlying fabric.
It is your opinion Style SW2H9101C would be classified under heading 6104.63.2011 of the Harmonized Tariff Schedule of the United States, (HTSUS) as man-made fiber pants. We disagree with your proposed classification. The polyurethane imparts the essential character of the pants.
It is also your opinion Style SW2H9101C would be classified under heading 6113.00.9052 of HTSUS as a garment of fabric of heading 5903, 5906 or 5907. We disagree with your proposed classification. The garment is more specifically provided for elsewhere in the HTSUS.
The applicable subheading for Style SW2H9101C will be 6113.00.0012, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division