The tariff classification of women’s pants from Hong Kong/China. Correction to Ruling Number N233834

N245544 September 4, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Room 512-513, 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom, Kowloon, Hong Kong RE: The tariff classification of women’s pants from Hong Kong/China. Correction to Ruling Number N233834 Dear Mr. Tsang: This replaces Ruling Number N233834 dated March 28, 2013, which contained a clerical error. At the statistical level this office classified the good as containing 5% or more of elastomeric yarn. The good contains less than 5% by weight of elastomeric yarn. A complete corrected ruling follows. In your letter dated September 27, 2012, you requested a tariff classification ruling. The submitted sample, Style number TKS-W554, is a pair of women’s “Ladies Soft-Shell Pants” trousers constructed from polyester, polyurethane, and spandex knit fabric with camouflage print. On October 23, 2012, this office advised you that the sample was forwarded to the Customs Laboratory for analysis. The laboratory report has determined the submitted garment, Style number TKS-W554, is constructed of panels from printed bonded fabric and green bonded fabric. The printed bonded fabric is composed of a printed woven face fabric (35.8 percent by weight), a middle layer of polyurethane type plastic material (13.0 percent by weight) and a black knit pile backing fabric (51.2 percent by weight). The printed bonded fabric has the following overall composition by weight: Polyester 84.4 percent, polyurethane type plastic material 13.0 percent and spandex 2.6 percent. The green bonded fabric panel is composed of green woven fabric (38.8 percent by weight), a middle layer of polyurethane type material (12.8 percent by weight), and a green knit pile backing fabric (48.4 percent by weight). The green woven face fabric is composed of a single multifilament yarn (90.6 percent by weight) twisted together with a single spandex monofilament yarn (9.4 percent by weight). The green knit pile backing fabric is composed wholly of a single polyester yarn. The green woven face fabric has the following overall composition by weight: Polyester 83.6 percent, polyurethane type plastic material 12.8 percent and spandex 3.6 percent. In your ruling request you mentioned that the polyurethane film would pass water resistance on the camouflage print and green solid color. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the trousers are of a knit construction, the sample was not tested for water resistance requirements. The garment is not classifiable under chapter 62 HTSUS as per HQ ruling 965713. The applicable subheading for the pants, style number TKS-W554, 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. 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, Myles B. Harmon Acting Director National Commodity Specialist Division