The tariff classification of women’s pants from China

N258658 November 17, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of women’s pants from China Dear Mr. Gonzalez: In your letter dated October 14, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style P11900A is a pair of women’s pants constructed from two different fabrics. The center of the front panels is constructed from 100% polyurethane fabric. The balance of the garment, including the waistband, is constructed from 77% polyester, 19% rayon, and 4% spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a flat elasticized waistband, a faux fly, two side zipper pockets, and hemmed leg openings. The applicable subheading for style P11900A 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: Women’s: Other. The duty rate will be 28.2 percent 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