CLA-2-61:OT:RR:NC:N3:361
Ms. Emilla Macias
Jerry Leigh of California
7860 Nelson Road
Van Nuys, California 91402
RE: The tariff classification of women’s and girls’ pants from China
Dear Ms. Macias:
In your letter dated January 29, 2018, you requested a tariff classification ruling. The sample will be retained for our files.
Style JL0210 is a pair of women’s legging style pants composed of 92 percent polyester and 8 percent spandex knit fabric, printed in an iridescent fish scale pattern. The pull-on pants feature a
1¼ inch wide elasticized waistband, and hemmed leg openings. The garment will be imported in adult (women’s) sizes S-L, and the identical garment, style SL0210, in child (girls’) sizes 4-16.
In your submission you suggest classification of the garment under heading 6113, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907. Per chapter 59 Note 2(a)(4): heading 5903 applies to textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments. We disagree with this classification; since the coating is applied to the fabric in the form of a design the garment cannot be classified under heading 6113, HTSUS.
Consequently, the applicable subheading for style JL0210 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 SL0210 will be 6104.63.2026, 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: Other: Trousers and breeches: Girls’: Other: 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 [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division