CLA-2-61:OT:RR:NC:N3:361
Ms. Barbara Nichols
Spyder Active Sports
4740 Walnut Street
Boulder, CO 80301
RE: The tariff classification of women’s pants from China
Dear Ms. Nichols:
In your letter dated May 18, 2015, you requested a tariff classification ruling. This office advised you that style 504602 was forwarded to the CBP laboratory for analysis, during which the sample you submitted was destroyed.
Style 504602 is a pair of women’s pants constructed of a bonded fabric constructed of 85% nylon 15% elastane woven fabric bonded to 100% polyester finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and determined to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS), Chapter 60, Note (c), a knit pile fabric, whether coated or not, is considered a knit fabric of chapter 60. The pants have a left side seam zipper opening, an inner heavily elasticized waistband, a right front side zippered pocket at the waist seam, long hemmed legs, zippered closures at the ankles, and hidden leg sleeves with elastic tightening at the ankles.
The applicable subheading for style 504602 will be 6104.63.2011, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Other. The duty rate will be 28.2 percent 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 the 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division