The tariff classification of a pair of women’s knit capri pants from China.

NY K89071 September 30, 2004 CLA-2-61:RR:NC:WA:361 NY K89071 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Ms. Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a pair of women’s knit capri pants from China. Dear Ms. Bounds: In your letter dated August 25, 2004, on behalf of your client Design Resources, Inc., you requested a tariff classification ruling. The submitted sample Style #6704, is a pair of women’s capri pants constructed from 100% cotton knit fabric. The pull-on pants feature an elasticized waistband, an embroidered design and rhinestones on the lower left front panel, and leg openings finished with ?" capping. We are returning your sample as you requested. The applicable subheading for Style 6704 will be 6104.62.2011, 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 cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% ad valorem. Style 6704 falls within textile category designation 348. Based upon international textile trade agreements this category, from China is presently subject to quota restraints and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division