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

N013785 July 31, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Mr. Fernando Ramos Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a pair of women’s knit pants from China. In your letter dated June 28, 2007, you requested a classification ruling for a pair of women’s knit pants. The submitted sample, Style #PP369748, is a pair of women’s pants, constructed from 100% cotton knit velour fabric. The garment features an elasticized waistband with a drawstring, and hemmed leg opening. As noted above, the submitted garment is constructed of velour, a pile fabric. Section XI, subheading note 2 of the Harmonized Tariff Schedules indicates the manner in which the fiber content of a pile fabric is determined. That note states, in pertinent part: 2. (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials. (B) For the application of this rule: (b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; You have indicated that the pile portion of the fabric is 100 percent cotton. Therefore, the garment is considered to be “of cotton.” Your sample is being returned as requested. The applicable subheading for the pants, Style #PP369748, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. The pants, Style PP369748, fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division