The tariff classification of pants from Vietnam

N305332 August 1, 2019 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Amanda Spannuth Chico’s FAS, Inc. 11215 Metro Parkway-Building 6 Fort Meyers, FL 33966 RE: The tariff classification of pants from Vietnam Dear Ms. Spannuth : In your letter dated July 11, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested.The sample submitted, Style 040-19W08727, is a pair of women’s pants. The pants are constructed from 94% rayon, 6% spandex knit fabric coated with a cellular polyurethane plastic that completely obscures the underlying fabric. The pants are unlined and feature hemmed leg openings. Although the garment is of cellular construction, the knit has a function beyond that of mere reinforcement and used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 040-19W08727 will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division