The tariff classification of women’s pants from Vietnam.

N245550 September 19, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.0012 Ms. Ann Garyn Chico’s FAS Inc. 11215 Metro Parkway Fort Myers, Florida 33966 RE: The tariff classification of women’s pants from Vietnam. Dear Ms. Garyn: In your letter, dated August 21, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 1B307104 is a pair of woman’s pull-on pants. The two front panels are composed of 100% rayon knit fabric coated with a cellular plastic material that completely obscures the underlying fabric. The two back panels are composed of 75% rayon, 21% nylon and 4% spandex knit fabric. The unlined garment features: a 2 inch elasticized flat waistband, 2 front pockets with zipper closure and hemmed leg openings. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In Style 1B307104, the cellular plastic material of the front panels, provide the essential character. Although the panels are composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the pants are considered made of a fabric of heading 5903. The plastic coating completely obscures the underlying fabric. The applicable subheading for Style 1B307104 will be 6113.00.0012, 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. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division