The tariff classification of a pair of women’s pants

N129581 November 16, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.63.2006 Ms. Sandra Tovar CST, Inc. 500 Lanier Avenue, W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of a pair of women’s pants Dear Ms. Tovar: In your letter dated October 25, 2010 you requested a classification ruling on behalf of your client Tefron USA. The submitted sample, Style ILTGT, is a pair of women’s pants constructed from 77 percent nylon and 23 percent spandex knit fabric. The pull on pants feature an elasticized waist with a drawstring and hemmed leg openings with stirrups for the heel. You suggest classification under 6115 as tights. For the purposes of classification under the Harmonized Tariff Schedules, tights are accessories constructed from finely knit fabric, and intended to be worn in a manner similar to hosiery. Based on the construction of the garment, it is similar to leggings styled pants, thus it will not be classified under heading 6115 as tights, but in heading 6104 as trousers. We are returning your sample. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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/. 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 CommoditySpecialist Division