The tariff classification of a pair of women’s pants from Taiwan

N020924 January 9, 2008 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.63.3510 Ms. Maryellen West The Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of a pair of women’s pants from Taiwan Dear Ms. West: In your letter dated December 12, 2007 you requested a classification ruling. The pair of women’s pants is constructed from 100 percent polyester woven fabric. The pull on board shorts styled pants feature a mesh liner and hemmed leg openings. The garment reaches the knees. It features a right over left faux fly which laces at the waistband. The flat waistband has a logo appliqué in the back. You state the sample submitted represents style W20602, W20605 and W20606. We are returning your sample as requested. The applicable subheading will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% 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 fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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