The tariff classification of women’s knit pants from Vietnam

N270806 December 14, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Pat McKeldin Under Armour, Incorporated 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of women’s knit pants from Vietnam Dear Ms. McKeldin: In your letter dated November 12, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1236670 is a pair of woman’s tight-fitting, legging style pants constructed from 86% polyester and 14% elastane knit fabric. The pull-on pants feature an approximately 2½ inch flat waistband, an Under Armour logo approximately 11 inches from the bottom right leg, and hemmed leg openings. The garment extends from the waist to the ankles. The applicable subheading for style 1236670 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division