The tariff classification of ladies pants from Taiwan.

NY F87758 June 12, 2000 CLA-2-61:RR:NC:3:353 F87758 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 May 26, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 09720 is ladies pants composed of knit 80% rayon 20% nylon fabric coated with polyurethane plastic material that completely obscures the underlying fabric. The garment features a front zipper closure, with a concealed plastic button and a metal hook and bar closure, self-fabric waistband, and a double besom pocket with plastic button closure on the right side. The pants are unlined and the fabric backing is used in lieu of a lining. The applicable subheading for the ladies pants, style 09720 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 and 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastic 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