The tariff classification of a pair of woman’s gaucho pants from China

N283152 August 4, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Jerry Armani Mamiye Brothers 1385 Broadway Suite 1800 New York, New York 10018 RE: The tariff classification of a pair of woman’s gaucho pants from China Dear Mr. Armani: In your letter dated January 24, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. The submitted sample referred to as “Ladies Gaucho Pant”, is a pair of woman’s gaucho pants composed of 85 percent polyester and 15 percent spandex brushed knit fabric with a coating on the outer surface. The results of the laboratory analysis indicate the garment is composed wholly of man-made synthetic yarns and is of interlock construction. The rubber/plastic material has been applied on pre-determined areas to create a pattern or design. The loose fitting pull-on pants extend from the waist to the calf and feature a wide shirred partially elasticized waistband, front pockets secured with zipper closures and unfinished leg openings. You stated that the same garment will be imported as missy plus in sizes 1X – 3X. Chapter 59 Note 2 (a) (4) excludes fabrics partially covered with plastics and bearing designs resulting from these treatments. The garment possesses the fabrication and styling features of trousers knitted or crocheted of synthetic fibers of Heading 6104. The applicable subheading for the woman’s gaucho 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 synthethic 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 is 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 via email at at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division