The tariff classification of women’s pants from China

N233106 September 28, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Beth C. Ring Sandler Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of women’s pants from China Dear Ms. Ring: In your letter dated September 6, 2012, you requested a tariff classification ruling on the behalf of your client Times Three Clothier d/b/a Yummie Tummie. The submitted sample, Style YT5-011, is a pair of women’s pants. The waist area is constructed from 90% nylon and 10% spandex knit fabric. The body area is constructed from 94% nylon and 6% spandex knit fabric. The pull-on pants feature a 4 inch wide elasticized waistband; a small heat seal logo on the front right hip; and hemmed leg openings.  In your ruling request, you recommended classification of the trousers under HTS 6212.90.0030, body supporting garments. However, the sample does not possess sufficient support throughout, and therefore, is not considered to be body supporting. The garment is properly classified under HTS 6104 as knit pants. As an alternative, you also referred to the garment as leggings, and recommended classification in heading 6115 because of the tight fit to the body. For the purpose of classification under the Harmonized Tariff Schedule, tights are accessories constructed from finely knit fabric, and intended to be worn in a manner similar to hosiery. Based on the construction of the garment, it is similar to leggings styled pants and will not be classified under heading 6115 as tights, but in heading 6104 as trousers. We are returning your sample. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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/. 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, Thomas J. Russo Director National Commodity Specialist Division