The tariff classification of women’s knit pants from China

N255662 August 21, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Kim O’Byrne-Rozman Nine West Jeanswear Group, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of women’s knit pants from China Dear Ms. O’Byrne-Rozman: In your letter dated July 25, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style JSK-10690 is a pair of women’s pull-on pants constructed from three different fabrics. The front of the pants is constructed from 92% polyester and 8% spandex knit open-work lace-like fabric bonded to 100% polyester knit fabric. The plastic between the layers of textile fabric is not visible in cross-section in this bonded fabric. The back of the pants and the waistband are constructed from 60% cotton, 36% polyester, and 4% spandex knit fabric. The pants feature an elasticized waistband and hemmed leg openings. The garment extends from the waist to the ankles. The open-work lace-like component imparts the essential character of the garment. The applicable subheading for style JSK-10690 will be 6104.63.2006, HTSUS, which provides for women’s 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 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