The tariff classification of women’s pants from China, Indonesia or Thailand

N156141 April 20, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.63.2006 Mr. George M. Keller Customs Advisory Services, Inc. 1003 Virginia Avenue, Suite 200 Atlanta, GA 30354 RE: The tariff classification of women’s pants from China, Indonesia or Thailand Dear Mr. Keller: In your letter dated March 18, 2011 you requested a classification ruling on behalf of your client Maidenform, Inc. The submitted sample, style 2140, is a pair of women’s pants constructed from 70 percent nylon and 30 percent lycra elastane knit fabric. The pants feature a flat, 3 inch wide waistband and hemmed leg openings. The garment has a partial boy short style lining extending from the top of the waistband to the crotch. This lining is composed of two panels and a cotton circular knit crotch panel. The top panel of the lining is constructed from 83 percent nylon and 17 percent lycra elastane mesh powernet mesh fabric. The other half of the lining is constructed from 78 percent nylon and 22 percent spandex tricot powernet. The submitted sample, style CS632, is a pair of women’s pants with a permanently attached skirt. The capri length pants and 13 inch long skirt are constructed from 70 percent nylon and 30 percent lycra elastane knit fabric. The pants feature a flat waistband, a cotton circular knit crotch panel and hemmed leg openings. The garment has an inside panel extending 7 inches from the top of the waistband which encircles the stomach area. It is constructed from 83 percent nylon and 17 percent lycra elastane mesh powernet mesh fabric. The garments do not possess sufficient support throughout to be considered body supporting. Therefore, your assertion for classification under subheading 6212.90, HTSUS, is not applicable. We are returning your samples as requested. The applicable subheading for both styles 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 Commodity Specialist Division