The tariff classification of ladies’ knit pants from China

N104536 May 19, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Kathleen Root Trade Services Barthco, div. of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of ladies’ knit pants from China Dear Ms. Root: In your letter dated May 4, 2010, on behalf of Revue, you requested a tariff classification ruling. The submitted sample, identified as style #10441339-BU, is a pair of ladies’ pants. The garment features a rear zipper and two diagonal zippered pockets in the front of the garment. The outer shell of the front of the garment is composed of a cellular polyurethane plastic material with a backing of 100% viscose rayon woven fabric. Two strips of knit fabric which are 2 centimeters in width run down the front of the pants from waist to knee, then from below the knee to mid-calf. The back of the garment is composed of 95% polyester and 5% spandex knit fabric. In accordance with General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. In accordance with GRI 3, the essential character of style #10441339-BU is imparted by the polyurethane portion of the pants. Chapter 59 Note 2(a)(5) states that "2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing for style #10441339-BU is used merely for reinforcing the cellular plastic. Therefore, the pants are considered made of plastic material of Chapter 39. The applicable subheading for style #10441339-BU will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5%. 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