The tariff classification of women’s pants from China

N061059 June 2, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Ms. Jessica Li Shanghai Shenda America, LLC 463 7Th Avenue, Suite 700 NYC, NY 10018 RE: The tariff classification of women’s pants from China Dear Ms. Li: In your letter dated May 13, 2009 you requested a classification ruling. You state the five garments are made of 44 percent bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The submitted sample, style PBP6, is a pair of women’s pants constructed of 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The cropped pants feature a wide elasticized waistband with a drawstring, a small embroidery on the upper left panel and hemmed leg openings. The submitted sample, style PBP1, is a pair of women’s pants constructed of 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The pants feature a wide elasticized waistband with a drawstring, a small embroidery on the upper left panel and hemmed leg openings. The submitted sample, style PBP3, is a pair of women’s pants constructed of 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The pants feature a fold down waistband, a small embroidery on the upper left panel and hemmed leg openings. The submitted sample, style PBP2, is a pair of women’s pants constructed of 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The legging styled pants feature an elasticized waistband, a small embroidery on the upper left panel and hemmed leg openings. The submitted sample, style PBP5, is a pair of women’s pants constructed of 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The pants feature a wide elasticized waistband with a drawstring, a small embroidery on the upper left panel, two slant front pockets and elasticized hemmed leg openings with a drawstring. Due to the blend of fibers composing these garments, a slight change in fiber content may result in a change of classification. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than this blend it may be reclassified by Customs at that time. We are returning your samples as requested. The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. 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/. 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