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

N032074 July 25, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 MS. Maureen Shoule J.W. Hampton, Jr. & Co., Inc.International Logistics Consultants 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a pair of women’s pants from China. Dear Ms. Shoule: In your letter dated June 26, 2008, on behalf of your client Samsung America, you requested a classification ruling. The submitted sample, Style #MF8-502, is a pair of women’s pants constructed from 80% nylon, and 20% elastane knit fabric. The pull-on pants feature an elasticized waistband, an all-over screen-printed checkered design, a screen-printed “Mob Crew” logo on the front panel near the waistline, and hemmed leg openings. We are returning your sample as you suggested. The applicable subheading for the pants, Style MF8-502, will be 6104.63.2006, 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), trousers bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, trousers and breeches, women’s, containing 5 percent of more by weight of elastomeric yarn or rubber thread. 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/. The pants, Style MF8-502, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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