The tariff classification of women’s pants and a pullover from Honduras

N169455 June 30, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6110.30.3059, 6104.63.2011, 6104.63.2006 Ms. Pat McKeldin Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of women’s pants and a pullover from Honduras Dear Ms. McKeldin: In your letter dated June 2, 2011 you requested a classification ruling. The submitted sample, style 1209708A, is a women’s “Under Armour®” brand pullover garment constructed of a finely knitted 100% polyester fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features a crew neckband, long raglan sleeves with thumb holes on the cuffs, and a straight hemmed garment bottom. Additional features include an “Under Armour®” logo at the upper left side of the front panel, a “base 1.0” label at the lower right front panel, and “under armour” printed on the lower right side rear panel. The garment is advertised as having “UPF sun protection”. The garment extends to below the waist. The submitted sample, style 1231646A, is a pair of women’s pants constructed from 96 percent polyester and 4 percent spandex waffle knit fabric. The pants feature a wide, elasticized waistband with a trademark logo on the back; logos on the upper front right and left leg; an oval crotch panel; pieced leg construction composed of two different knit fabrics which are sewn together with contrasting thread; and hemmed leg openings. The submitted sample, style 1220580A, is a pair of women’s pants constructed from 95 percent polyester and 5 percent spandex knit fabric. The pants feature a wide, elasticized waistband with a trademark logo on the back; logos on the upper front right and left leg; pieced leg construction sewn together with contrasting thread; and hemmed leg openings. The submitted sample, style 1209756, is a pair of women’s pants constructed from 95 percent polyester and 5 percent spandex knit fabric. The capri length pants feature a wide, elasticized waistband with a trademark logo on the back; an oval crotch panel; logos on the upper front right and left leg; pieced leg construction sewn together with contrasting thread; and hemmed leg openings. For the above listed styles you state these styles will also be imported in men’s and youth’s sizes. Please provide samples of the men’s and youth’s styles. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. We are returning all your samples. The applicable subheading for style 1209708A will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for style 1231646A will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem. The applicable subheading for styles 1220580A and 1209756 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