The tariff classification of ladies woven trousers from China.

N213295 May 8, 2012 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Polly Chow BCBG Max Azria Group Inc. 2761 Fruitland Avenue Vernon, CA 90058 RE: The tariff classification of ladies woven trousers from China. Dear Ms. Chow: In your letter dated March 26, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style NJI2D096, is a pair of ladies trousers composed of 100% woven rayon fabric coated with a polyurethane plastic that completely obscures the underlying fabric. The garment features a 1” elastic waistband and two non-functional pockets. The underlined pants are of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. The applicable subheading for style NJI2D096 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division