The tariff classification of a woman’s garment from China.

N004727 January 11, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Mr. Anthony LoPresti S. J. Stile Associates LTD. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s garment from China. Dear Mr. LoPresti: In your letter dated December 20, 2006, you requested a classification ruling for a woman’s garment on behalf of One Step Up. The sample will be returned, as requested. Style K7560KM is a woman’s garment constructed from both knit and woven fabrics. The garment has the appearance of a woven denim skirt attached knit leggings styled pants. Both the woven portion of the garment is constructed from 100 percent cotton fabric, the knit portion is constructed from 95 percent cotton, 5 percent spandex knit fabric. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric provides the essential character, therefore, the garment is considered to be knit pants. The applicable subheading for style K7560KM will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…trousers…knitted or crocheted: Of cotton: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% 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 K7560KM falls within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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