The tariff classification of maternity pants from China.

NY G85283 March 12, 2001 CLA-2-61:RR:NC:3:353 G85283 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Joseph J. Mazzola Mothers Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of maternity pants from China. Dear Mr. Mazzola: In your letter dated December 7, 2000, you requested a tariff classification ruling. The ruling was delayed pending a Customs Laboratory report, which was recently received in this office. The sample submitted with the ruling request will be returned to you. The submitted sample, Style 93564 maternity pants, is constructed of knit 100% nylon fabric that is coated with a 77% polyvinyl/23% polyurethane embossed plastic material that completely obscures the underlying fabric. The pants feature a stomach insert of knit 90% cotton/10% spandex material. A Customs Laboratory report indicates that the plastic coating of the pants is of cellular construction. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. However, the textile fabric backing for Style 93564 performs in lieu of a lining. Therefore, the fabric backing is not merely for reinforcing purposes and the garment is considered to be constructed of a coated textile fabric. The applicable subheading for the Style 93564 maternity pants 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 merchandise is not subject to quota or the requirements of a visa. 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