The tariff classification of woman’s pants from China

N280123 November 4, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Debra Dudzinski GBG Socks, LLC 350 Fifth Avenue 9th Floor New York, New York 10118 RE: The tariff classification of woman’s pants from China Dear Ms. Dudzinski: In your letter dated October 5, 2016 you requested a tariff classification ruling. The sample will be returned to you, as requested. The submitted sample is a pair of woman’s legging style pants composed of 93 percent polyester and 7 percent spandex knit fabric. The tight-fitting, pull-on pants are lined and feature a 2 inch ribbed knit elasticized waistband, two front and back seams which create a panel extending into a gusset, and ribbed knit hemmed leg openings. The garment extends from the waist to the ankles. The applicable subheading for the pants will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’, suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 thread. The rate of duty will be 28.2 percent. 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 Antoinette Peek-Williams at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division