The tariff classification of novelty pants from China.

N221755 June 28, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.63.2028 Ms. Danielle Boehmcke Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of novelty pants from China. Dear Ms. Boehmcke: In your letter dated May 25, 2012, but received on June 15, 2012, you requested a tariff classification ruling. You submitted a sample, identified as item number 6343027, which you refer to as “Hallotween Novelty Leggings”. The article is a pair of girl’s novelty pants, which you state are “one size fits most”. The pull-on pants are constructed from 100% polyester knit fabric. They have an elasticized waistband and sturdy seams. The garment will be imported in different print patterns, but the same design and construction under item numbers 6343025, 6343026 and 6343037. You have suggested classification of this item under heading 9505, HTSUS, as a festive article. The garment is considered a novelty item and is not an article of “fancy dress” and is therefore not classifiable under heading 9505, HTSUS. The sample will be returned to you as requested. The applicable subheading for the novelty pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The rate of duty will be 28.2 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division