The tariff classification of women’s knit yoga pants

N247567 November 25, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Kevin Flynn TerraCycle, Inc. 121 New York Avenue Trenton, NJ 08638 RE: The tariff classification of women’s knit yoga pants Dear Mr. Flynn: In your letter dated October 28, 2013, you requested a classification and valuation ruling. The submitted sample is a pair of women’s yoga pants constructed from 87% nylon and 13% lycra spandex knit fabric. The pull-on pants feature a flat waistband in contrasting colors; a key pocket inside the waistband; a Lululemon logo applique on the rear waistband; and long hemmed flared leg openings. The pants are labeled made in China. The pants will be imported into the United States from Canada. In your letter you state the pants were originally imported directly into Canada by Lululemon. You contend that the pants are not saleable because they are partially see-through when stretched. After importation into the U.S. your firm will de-tag the pants leaving a large hole in the pant leg, cut up the garments and bail them. This material will then be shipped to a company in Pennsylvania where it is to be ground, combined with other plastics and extruded into plastic pellets and resold as plastic compounded material. Lululemon asserts the good should be classified as waste. You are seeking a valuation of $0.10 per pound. The garments you intend to import are not waste nor rags. In their imported condition, they are pants. The garments might not be considered first quality but may still be used as pants. We are returning your samples. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty 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/. In your letter you also request a valuation determination. Appraisement of merchandise is determined by the commodity team at the port of entry when the item is imported. If you want a determination prior to that time please send your request with all pertinent information to the address listed below. U.S. Customs and Border Protection Office of Rulings and Regulations Valuation and Special Programs Branch 90 K Street, NE Washington, D.C. 20229 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division