The tariff classification of pants from China

N275856 June 30, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Mark Estebo Par Customs Brokers 2164 Tall Grass Circle Mt. Pleasant, SC 29466 RE: The tariff classification of pants from China Dear Mr. Estebo: In your letter dated May 10, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style 482116, is a pair of girls’ pants. The pants are composed of 92% polyester/8% elastane knit fabric that has been completely obscured by a 100% polyurethane cellular plastic material. The pants are unlined and features elasticized waistband and a 7 inch zipper at the bottom of each leg. Although the garment is composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the pants are considered made of a fabric of heading 5903. The applicable subheading for Style 482116 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division