The tariff classification of women’s knit pants from Cambodia

N254387 July 7, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Christine Mallard C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s knit pants from Cambodia Dear Ms. Mallard: In your letter dated June 9, 2014, you requested a tariff classification ruling on behalf of your client, Jacques Moret Inc. Your sample will be returned. Style SK4467 is a pair of women’s pants constructed from 88% nylon and 12% spandex knit fabric. The pull-on capri length pants feature an elasticized waistband and hemmed leg openings. Although you requested classification of style SK4467 as underwear under subheading 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of pants under heading 6104, HTSUS. Consequently, the applicable subheading for style SK4467 will be 6104.63.2006, 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. At this time, we are unable to issue a ruling for styles SK4468 and SK4469. We need additional information in order to issue a ruling. Please provide samples of styles SK4468 and SK4469 in medium sizes. If you decide to resubmit your request, please include all of the material that we have returned to you, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.gov . Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division