The tariff classification of a woman’s upper body garment and pants from Mexico

N295143 April 12, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006, 6104.63.2006, 6114.30.3070 Mr. Thomas Ventura Rodolfo Corral, Inc. 9100 S. Sepulveda Blvd. #124 Los Angeles, California 90045 RE: The tariff classification of a woman’s upper body garment and pants from Mexico Dear Mr. Ventura: In your letter dated March 9, 2018, you requested a tariff classification ruling, written on behalf of your client, L.A. Ilusion, Inc. The samples will be returned to you, as requested. Style 43870-11 is a pair of women’s legging style pants composed of 68 percent cotton, 23 percent polyester and 9 percent spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a 1¼ inch elasticized waistband, two front faux pockets, a front button with no means of closure, a faux fly, two back pockets, and hemmed leg openings. Style 5240-01 is a pair of women’s legging style pants composed of 46 percent cotton, 46 percent polyester and 8 percent spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a 3 inch elasticized side color blocking at the waist, seams on front and back legs, and hemmed leg openings. Style 43871-01 is a pair of women’s legging style pants composed of 47 percent cotton, 47 percent polyester and 6 percent spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a 1½ inch elasticized waistband, seams on front and back legs, two faux front pockets with a slant zipper closure, and hemmed leg openings. Style 43867-01 is a pair of women’s legging style pants composed of 63 percent cotton, 26 percent polyester and 11 percent spandex knit fabric. The pull-on pants feature a 3¼ inch elasticized waistband, two front faux pockets, a right coin pocket, a faux fly, two back pockets, and hemmed leg openings. The garment extends from the waist to the ankles. Style 6956-01 is a woman’s convertible upper and lower body garment composed of 93 percent polyester and 7 percent spandex knit fabric. The upper body strapless garment features a 6½ inch tube top upper body section, an elastic seam attaching the lower portion, a front slit beginning just below the bust extending to the calf area and a flared hemmed bottom. When worn as a lower body garment, the top portion folds down and acts as a waistband; the slit extends from the hip to the ankles. The applicable subheading for styles 43870-11, 5240-01, and 43867-01 will be 6104.62.2006, 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 cotton: 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 14.9 percent ad valorem. The applicable subheading for style 43871-01 will be 6104.63.2006, 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: 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. The applicable subheading for style 6956-01, will be 6114.30.3070, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers, Other, Other, women’s.” The rate of duty will be 14.9 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