The tariff classification of three pair of women’s pants from China

N021804 February 7, 2008 CLA-2-62:OT:RR: NC: TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.69.2010, 6204.63.3510 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of three pair of women’s pants from China Dear Mr. Mulvihill: In your letter dated January 8, 2008 you requested a classification ruling on behalf of your client Tribal Sportswear of Montreal. Style 5540o-903 is a pair of women’s pants constructed from 48 percent rayon, 47 percent wool and 5 percent spandex woven fabric. The fully lined pants feature a flat waistband with five belt loops and a button closure, two front slant pockets with leather trim, a right over left fly opening with a zipper closure and hemmed leg openings. Style 5692o-903 is a pair of women’s pants constructed from 48 percent rayon, 47 percent wool and 5 percent spandex woven fabric. The fully lined pants feature a flat waistband with a two button closure, two front slant pockets, and a right over left fly opening with a zipper closure and hemmed leg openings. Style 5589o-943 is a pair of women’s pants constructed from 48 percent polyester, 48 percent rayon and 4 percent spandex woven fabric. The pants feature a flat waistband with five belt loops and a two button closure, two front slant pockets, a right over left fly opening with a zipper closure and hemmed leg openings. Garments which are claimed to be constructed from the blends stated above may be subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. We are returning your samples as you requested. The applicable subheading for styles 5540o-903 and 5692o-903 will be 6204.69.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s trousers, of artificial fibers, trousers and breeches, containing 36 percent or more wool or fine animal hair, women’s. The duty rate will be 13.6% ad valorem.    The applicable subheading for style 5589o-943 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% 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 World Wide Web at http://www.usitc.gov/tata/hts/. Styles 5540o-903 and 5692o-903 fall within textile category 448. Style 5589o-943 falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division