The tariff classification of girl’s pants from China.

N044616 November 19, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2026 Ms. Linda Rasco Metro Customs Brokers 40 Miromar Drive Suite 12 Champlain, NY 12919 RE: The tariff classification of girl’s pants from China. Dear Ms. Rasco: In your letter dated November 12, 2008, on behalf of Runners International, you requested a tariff classification ruling. Three samples were submitted with your request. The samples will be retained for reference purposes. The three samples are each pairs of girls’ footless tights or leggings that are worn as tight fitting pants. Except for fabric color and design the items are identical. Style US-100, Style 2117 and Style 2180G are constructed of finely knit elasticized fabric that is 92% nylon, 8% spandex. The pull-on style pants feature a rib knit waistband approximately 1 and 3/4 inches wide and hemmed cuffs. The applicable subheading for the leggings style pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent 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/. Girls’ man-made fiber 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division