The tariff classification of four pairs of women’s pants from China

N238121 February 21, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Tami J. Mosley JCPenney Purchasing Corporation 6501 Legacy Drive, B2-792 MS 2216 Plano, Texas 75024 RE: The tariff classification of four pairs of women’s pants from China Dear Ms. Mosley: In your letter dated January 22, 2013, you requested a tariff classification ruling. The submitted sample, Style number 82637, is a pair of women’s pants. The garment is constructed of 95 percent nylon and 5 percent spandex knit fabric with an allover space print design. The pull-on pants feature a one inch wide elasticized rib knit waistband and long hemmed leg openings. The garment extends from the waist to the ankle area. The submitted sample, Style number 75854, is a pair of women’s pants. The garment is constructed of 95 percent nylon and 5 percent spandex knit fabric. The pull-on pants feature a one inch wide elasticized rib knit waistband and long hemmed leg openings. The garment extends from the waist to the ankle area. The submitted sample, Style number 77844, is a pair of women’s pants constructed of 95 percent nylon and 5 percent spandex knit fabric. The pull-on capri length pants feature a 4 inch wide elasticized waistband and hemmed leg openings. The submitted sample, Style number 66487, is a pair of women’s pants. The garment is constructed of 95 percent nylon and 5 percent spandex knitted jersey fabric. The pull-on pants feature a four inch wide elasticized rib knit waistband and long hemmed leg openings. The garment extends from the waist to the ankle area. You referred to the garments 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 garments, they are 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 samples as requested. The applicable subheading for the pants, style numbers 82637, 75854, 77844, and 66487 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