The tariff classification of woman’s pants from China

N279441 October 21, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Long Vu Walgreen Company 304 Wilmot Road MS #3163 Deerfield, Illinois 60015 RE: The tariff classification of woman’s pants from China Dear Mr. Vu: In your letter dated September 2, 2016, you requested a tariff classification ruling, Your sample will be returned to you, as requested. Item WIC 966581 is a pair of woman’s palazzo stye pants comnposed of 95 percent polyester, and 5 percent spandex knit fabric. The pull-on feature an elasticized waistband, wide flared legs and hemmed leg bottoms. You suggested classification under 6104.63.2011 Harmonized Tariff Schedule of the United States (HTSUS), which provides for knit women’s trousers: of synthetic fibers. The garment is more specifically provided for elsewhere in the tariff. Consequently, the applicable subheading will be 6104.63.2006, (HTSUS), which provides for “Women’s or girls’… trousers, …. Breeches and shorts (other than swimwear), knitted or crocheted: Trousers, 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 rate of duty 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 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 Antoinette Peek-Williams at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division