CLA-2-61:OT:RR:NC:N3:348
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of pants from China
Dear Mr. Kim:
In your letter dated May 21, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style BAR804670001, is a pair of woman’s pants. The front panels are composed of 100% polyester knit fabric that has been completely obscured by a 100% polyurethane cellular plastic material. The back panels are constructed of 66% rayon, 29% nylon, and 5% spandex knit fabric. The pants are unlined and feature an elasticized waistband, and have three inch slits at each hemmed leg opening. The essential character is imparted by the front panels.
Although the garment is composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the pants are considered made of a fabric of heading 5903. The applicable subheading for Style BAR804670001 will be 6113.00.1012, 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: 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division