CLA-2:61:RR:NC:3:353 G89675
Ms. Graciela DeAlcon
Wal Mart Stores, Inc.
702 Southwest 8th St.
Bentonville, AR 72716-8023
RE: The tariff classification of pleather lady’s pants from China.
Dear Ms. DeAlcon:
In your letter dated April 17,2001 you requested a tariff classification ruling.
The submitted sample, style GL410015 is a pair of lady’s pants composed of knit 100% polyester fabric, coated on the outer surface with PU compact plastic material that completely obscures the underling fabric. The garment has elastic at the back of the waistband and a side zipper closure.
The applicable subheading for the pleather pants, style GL410015 will be 6113.00.1012 Harmonized Tariff Schedule of the United States (HTS), 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 Other.” The rate of duty will be 4.9% ad valorem.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division