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

NY M81046 March 28, 2006 CLA-2-61:RR:NC:WA:361 NY M81046 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s knit pants from China or Taiwan. Dear Ms. Stubblefield: In your letter dated March 7, 2006, you requested a tariff classification ruling. The submitted sample, Style #774 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants feature an elasticized waistband with a drawstring, hemmed leg openings with a zipper closures at both sides. We are returning your sample as you requested. The applicable subheading for Style #774 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style #774 falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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