CLA-2-61:OT:RR:NC:N3:361
Ms. Diyonie Foster
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of three women’s knit pants from China.
Dear Ms. Foster:
In your letter dated June 4, 2013, you requested a classification ruling on behalf of your client Zhejiang Xinxiang Fashion Co., Ltd.
The submitted sample, style #MX3001, is a pair of women’s legging style pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband; a diamond shaped gusset in the crotch; and long hemmed leg openings.
The submitted sample, style #MX3007, is a pair of women’s capri length legging style pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband; a diamond shaped gusset in the crotch; and long leg openings finished with lace like trim.
The submitted sample, style #MX3004, is a pair of women’s capri length legging style pants constructed from 92% nylon and 8% spandex knit fabric. The pull-on pants feature an elasticized rib knit waistband; a diamond shaped gusset in the crotch; and long hemmed leg openings.
You have suggested classification of these garments under HTS #6115.21.0010 as tights. Based on construction, they are similar to legging style pants, and do not warrant classification within heading 6115. The garment will be classified as trousers in heading 6104.
We are returning your samples as you requested.
The applicable subheading for all three pants will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty 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/.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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,
Thomas J. Russo
Director
National Commodity Specialist Division