The tariff classification of woman’s knit garment from China and Vietnam

N270815 December 22, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Jeffrey Flood Eddie Bauer 10401 NE, 8TH Street Suite 500 Bellevue, Washington 98004 RE: The tariff classification of woman’s knit garment from China and Vietnam Dear Mr. Flood: In your letter dated November 17, 2015, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 059-3162 is a woman’s pant, over which a shorter piece of fabric sewn into the waistband. The tight fitting capri length, legging style pants, are constructed from 88 percent polyester and 12 percent spandex knit fabric. The shorter woven fabric is constructed from 86 percent polyester and 14 percent spandex. The garment is essentially a pair of capri style pants with a permanently attached piece of fabric sewn at the waist. The capri pants feature a 3 inch flat waistband, a small right inside pocket at the waistband, a small heat seal “Eddie Bauer” logo on the left hip side area of the waistband, flat stitching at the seams, a small initial logo on the left rear calf area and hemmed leg openings. The hemmed additional piece of fabric is sewn from the bottom of the capri pant waistband and features a fabric tie gathering at the sides that can be used to shorten it. The hemmed garment extends from the waist to the calf area. The applicable subheading for style 059-3162 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: 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 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division