CLA-2-61:OT:RR:NC:N3:357
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Ave.
Anaheim, CA 92807
RE: The tariff classification of women’s and girls’ pants from Mexico
Dear Ms. Nagel:
In your letter dated January 11, 2018, you requested a tariff classification ruling. We apologize for our delay in responding, which was due to laboratory analysis of the garment. The remainder of the garment will be returned as requested.
Style NF8469, “Leggings,” is a pair of women’s pants constructed from 80% Nylon 20% spandex knitted fabric that is visibly coated on the outer surface with plastic. The lined pants extend from the waist to the ankles and feature an encased, elastic waistband and hemmed leg openings. The CBP laboratory analyzed the garment and determined that the coating applied to the briefs is a non-clear, polyurethane plastic.
You also requested classification of Style NF8469C. No sample was provided, however, you state it is a girls version of the women’s pants constructed from the same 80% nylon 20% spandex fabric.
The applicable subheading for Styles NF8469 and NF8469C will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division