The tariff classification of two pairs of women’s knit pants from Canada.

NY H88487 April 4, 2002 CLA-2-61:RR:NC:WA:361 H88487 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of two pairs of women’s knit pants from Canada. Dear Ms. Shibish: In your letter dated March 5, 2002, on behalf of your client Weekenders USA, Inc., you requested a tariff classification ruling. The submitted samples are described as follows: Style #263 - a pair of women’s pants constructed from 45% polyester, 29% cotton, and 26% acrylic knit fabric. The pull-on pants feature an elasticized waistband and hemmed leg openings. Style #262 - a pair of women’s pants constructed from 50% polyester, 50% cotton, knit fabric. The pull-on pants feature an elasticized waistband and hemmed leg openings. You have indicated in your letter that the fabric of Style #262 is a blend of 50% polyester and 50% cotton. Garments, which are claimed to be constructed from such a blend, are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification. The applicable subheading for Style #’s 262 & 263 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, trousers and breeches, women’s other. The rate of duty will be 28.6% ad valorem. Style #’s 262 & 263 falls within textile category designation 648. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division