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The tariff classification of a pair of ladies’ knit pants and a knit skirt from China.
Issued June 19, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N063557 (June 19, 2009)
Tariff classification
HTS codes: 6113.00.1012
Headings: 6113
Product description
The first submitted sample, identified as DVN4-6148, is a pair of ladies’ knit pull-on pants. The front and back panels are constructed of 100% nylon knit fabric which is coated with 100% polyurethane that completely obscures the underlying fabric. The fabric is brushed and does more than merely reinforce the plastic; therefore the coated fabric is considered fabric of 5903. The side panel consists of knit fabric which is composed of 90% rayon, 8% nylon and 2% elastane with a diagonal piping design. The second sample, identified as DVN4-7403, is a ladies’ knit skirt. The front and back panels are constructed of 100% nylon knit fabric which is coated with 100% polyurethane that completely obscures the underlying fabric. The fabric is brushed and does more than merely reinforce the plastic; therefore the coated fabric is considered fabric of 5903. The side panel consists of knit fabric which is composed of 90% rayon, 8% nylon and 2% elastane with a diagonal piping design. The samples are being returned as requested.
CBP rationale
The applicable subheading for both the pants and skirt 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.
Full text
N063557 June 19, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a pair of ladies’ knit pants and a knit skirt from China. Dear Ms. Fox: In your letter dated June 1, 2009, on behalf of your client United States of Aritzia, Inc., you requested a tariff classification ruling. The first submitted sample, identified as DVN4-6148, is a pair of ladies’ knit pull-on pants. The front and back panels are constructed of 100% nylon knit fabric which is coated with 100% polyurethane that completely obscures the underlying fabric. The fabric is brushed and does more than merely reinforce the plastic; therefore the coated fabric is considered fabric of 5903. The side panel consists of knit fabric which is composed of 90% rayon, 8% nylon and 2% elastane with a diagonal piping design. The second sample, identified as DVN4-7403, is a ladies’ knit skirt. The front and back panels are constructed of 100% nylon knit fabric which is coated with 100% polyurethane that completely obscures the underlying fabric. The fabric is brushed and does more than merely reinforce the plastic; therefore the coated fabric is considered fabric of 5903. The side panel consists of knit fabric which is composed of 90% rayon, 8% nylon and 2% elastane with a diagonal piping design. The samples are being returned as requested. The applicable subheading for both the pants and skirt 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%. 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/. 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 at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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