CLA-2-61:OT:RR:NC:N3:361
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of women’s knit pants from India
Dear Mr. Maher:
In your undated letter, received in this office January 15, 2015, you requested a tariff classification ruling on behalf of your client, Delta Galil USA Inc. Your samples will be returned.
Style R82W001 is a pair of loose-fitting women’s lounge pants constructed from 57% cotton, 38% polyester, and 5% spandex knit fabric. The pull-on pants feature an elasticized rib-knit waistband with an outside self-fabric drawstring, flared leg openings with side slits, and a hemmed bottom. The garment extends from the waist to the ankles.
In your letter, you suggest classification of style R82W001 as sleepwear under subheading 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS). However, garments of this type are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6108, which is limited to garments designed for wear only to bed for sleeping. Consequently, the applicable subheading for style R82W001will be 6104.62.2006, HTSUS, which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 http://www.usitc.gov/tata/hts/.
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 Kimberly Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division