The tariff classification of women’s knit pants from Vietnam or China

N185022 October 13, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Corie Koropatnicki, LCB GHY USA, Inc. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of women’s knit pants from Vietnam or China Dear Ms. Koropatnicki: In your letter dated September 1, 2011, on behalf of your client Dimensions 100 Inc. d/b/a Mondetta Clothing Co., you requested a tariff classification ruling. The submitted sample, Style #MPGYTLB24, is a pair of women’s pants constructed from 88% nylon and 12% spandex knit fabric. The garment features an elasticized, flat waistband; a heat seal logo on the lower left leg; an internal mesh panel just below the waistband; and long, hemmed leg openings. The submitted sample, Style #MPGYTLB26, is a pair of women’s pants constructed from 88% nylon and 12% spandex knit fabric. The capri length pants feature an elasticized, flat waistband; a heat seal logo on the lower left leg; an internal mesh panel just below the waistband; and hemmed leg openings. The submitted sample, Style #MPGYTLB28, is a pair of women’s pants constructed from 88% nylon and 12% spandex knit fabric. The high-waisted pants feature an elasticized, flat waistband; a heat seal logo on the lower left leg; an internal mesh panel just below the waistband; and long, hemmed leg openings. In your ruling request, you recommended classification of the trousers under HTS 6212.90.0030, body supporting garments. However, the samples do not possess sufficient support throughout, and therefore, are not considered to be body supporting. The garments are properly classified under HTS 6104 as knit pants. We are returning your samples as you requested. The applicable subheading for all three 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