The tariff classification of a women’s pullover from China and a pair of women’s trousers from Jordan

N301191 July 11, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6110.30.3059 Ms. Victoria Zaleski Pacific Alliance USA Inc. 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a women’s pullover from China and a pair of women’s trousers from Jordan Dear Ms. Zaleski: In your letter dated October 1, 2018, you requested a tariff classification. The ruling was delayed due to laboratory analysis. The samples were destroyed during laboratory analysis. In your request, style CFMF8KT031 is referred to as a “Super Stretch Knit T-shirt.” You state the garment is constructed from 88 percent polyester and 12 percent Spandex jersey knit fabric. The garment features a self-fabric capped round neckline, short hemmed sleeves, and a straight hemmed bottom extending to below the waist. Style CFMS83022 “Energy Capri Knit Pants,” is a pair of woman’s capri-length leggings which you state is constructed from 89 percent polyester and 11 percent Spandex jersey knit fabric. The tight fitting pull-on pants extend from the waist to the calves and feature an approximately 4 inch wide elasticized waistband and hemmed leg bottoms. The laboratory has reported that style CFMF8KT031 is constructed of 76.6 percent polyester and 23.4 percent Spandex. The sample weighs 225.4 grams per square meter. The laboratory has reported style CFMS83022 is constructed from 84.4 percent polyester and 15.6 percent Spandex knit fabric. Consequently, the applicable subheading for style CFMF8KT031 will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for CFMS83022 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, Of synthetic 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division