The tariff classification of a pair of women’s knit pants from Taiwan or China.

NY L84218 May 19, 2005 CLA-2-61:RR:NC:WA:361 NY L84218 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6104.63.2028 Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a pair of women’s knit pants from Taiwan or China. Dear Ms. Stubblefield: In your letter dated April 14, 2005, you requested a tariff classification ruling. The submitted sample, Style #713, is a pair of women’s pants constructed from 100% polyester brushed tricot knit fabric. The pants feature an elasticized waistband, full side openings with snap closures, and hemmed bottoms. The garment will also be imported in girls’ sizes under Style #714. We are returning your sample as you requested. The applicable subheading for Style 713 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% ad valorem. The applicable subheading for Style 714 will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, girls’, other. The rate of duty will be 28.2% ad valorem. Styles 713 & 714 fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division