The tariff classification of ladies trousers from China.

N070255 August 6, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of ladies trousers from China. Dear Ms. Fox: In your letter dated July 27, 2009, on behalf of your client Revue, LLC, you requested a tariff classification ruling. The submitted sample, Style 947125BU, is a pair of ladies knit trousers. The two front panels are composed of a 100% polyester fabric coated with a cellular plastic material that completely obscures the underlying fabric. The two back panels are composed of 95% polyester and 5% spandex knit fabric. The garment features a front zipper closure, a rear yoke and legs that taper to the ankles. The trousers are unlined and the fabric backing performs in lieu of a lining. Therefore, the backing is not merely for reinforcing purposes and the item is considered to be made of a coated textile fabric. The applicable subheading for style 947125BU will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907, having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division