The tariff classification of ladies pants from Taiwan.

NY F85039 April 7, 2000 CLA-2-61:RR:NC:3:353 F85039 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of ladies pants from Taiwan. Dear Ms. Dairo: In your letter dated March 28, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 07726 is ladies pants composed of knit 80% rayon/20% nylon fabric coated with 100% polyurethane cellular plastic material that completely obscures the underlying fabric. The garment does not have a lining. The fabric is not used merely for reinforcing purposes but for the comfort of the wearer. The pants have no waistband and a side zippered closure. The applicable subheading for the ladies pants, style 07726 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 or5907: 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 5.3% 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