CLA-2-61:OT:RR:NC:N3:361
Ms. Carla Graca
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Elizabeth, New Jersey 07208
RE: The tariff classification of women’s knit pants from China
Dear Ms. Graca:
In your letter dated May 30, 2017, you requested a tariff classification ruling on behalf of your client, USA Legwear. The sample will be returned to you, as requested.
Style WNW181PS03 is a pair of women’s legging-styled pants composed of 92 percent nylon and 8 percent spandex knit fabric. The tight-fitting pull-on pants feature a 5 inch wide elasticized waistband and hemmed leg openings. The garment extends from the waist to the ankle.
In your ruling request, you suggested classification of style WNW181PS03 under subheading 6115.21.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other panty hose and tights: of synthetic fibers, measuring per single yarn less than 67 decitex, tights. Based on construction, the garment is a pair of legging-styled trousers; the lower torso portion is made so that it can be seen when worn in public.
The applicable subheading for style WNW181PS03 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (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: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division