The classification of women’s trousers from Taiwan.

NY G89152 May 8, 2001 CLA-2-61:RR:NC:WA:361 G89152 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The classification of women’s trousers from Taiwan. Dear Mr. Evan: In your letter dated April 5, 2001, you requested a classification ruling for women’s knit trousers on behalf of Mast Industries, Inc.. The sample is being returned, as you requested. Style 82F1240 is a pair of women’s trousers constructed from 59% polyester, 20% rayon, 18% metallic and 3% spandex knit fabric. The trousers have a waistband with five belt loops; a front zipper with a hook and bar closure at the waistband; and hemmed leg openings. You have indicated that the submitted garment is constructed from yarns that include metallic fibers. For this reason, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you submitted, and an examination of the submitted sample, the garment is constructed using two separate yarns. One yarn is composed of metallic and nylon, and comprises 18% of the weight of the fabric. The second, a two ply yarn, is composed of the balance of the fibers – the polyester, rayon and spandex. These man-made fibers comprise 72% of the weight of the fabric. As such, the garment is considered to be of man-made fibers. The applicable subheading for style 82F1240 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of man-made fibers. The rate of duty will be 28.7 percent ad valorem. Style 82F1240 falls within textile category designation 648. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division