The tariff classification of women’s pants from China.

NY J80592 March 14, 2003 CLA-2-61:RR:NC:3:353 J80592 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Barbara Nichols Spyder Active Sports, Inc. 3600 Pearl St. Boulder, CO 80301 RE: The tariff classification of women’s pants from China. Dear Ms. Nichols: In your letter dated January 23, 2003 you requested a tariff classification ruling. We apologize for the delay in our response, a sample of the outer shell fabric had been sent to the Customs Laboratory for analysis and we just recently received their report. As requested, the sample will be returned to you. The submitted sample is a Style 2115 Women’s Garnet Pant. Customs Laboratory Report NY20030284 states that the pant is constructed of an “outer shell of 54% polyurethane, 46% polyethylene synthetic leather laminate bonded to a 100% polyester brushed knit fabric.” The pant is lined with knit polyester fleece fabric. The pant features lower leg zippers, an inner taffeta snow cuff with cuff anchors, front pull zipper with right over left snap closure, and an inner Spyder logo. The brushed knit fabric does more than merely reinforce the cellular PU/PE plastic, and the coated knit is considered a fabric of 5903. The PU/PE plastic coating completely obscures the underlying fabric. The applicable subheading for the Style 2115 Women’s Garnet Pant 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 4.2% ad valorem. This merchandise is not subject to quota restrictions or the requirement 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division