The tariff classification of woman’s pants from China

N283229 March 7, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Aileen A Juarez GMA Accessories, Inc. 3 Empire Boulevard South Hackensack, New Jersey 07606 RE: The tariff classification of woman’s pants from China Dear Ms. Juaarez: In your letter dated January 27, 2017, you requested a tariff classification ruling, The sample will be returned to you, as requested. The submitted sample style PTL-1136 is a pair of women’s pants composed of 95 percent polyester, 5 percent spandex knit fabric. The tight fitting legging style pull-on pants extend from the waist to the ankle and feature a 1 ½ inch elasticized waistband and hemmed bottoms. The applicable subheading for style PTL-1136 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers, …. knitted or crocheted: Of synthethic fibers: Other: Other: 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