The tariff classification of woman’s knit pants from Vietnam

N279139 October 7, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Stephanie Wilson Star Asia Customs, Trade and Security Inc. 208 Church Street Decatur, Georgia 30030 RE: The tariff classification of woman’s knit pants from Vietnam Dear Ms. Wilson: In your letter dated February 3, 2016, you requested a tariff classification ruling on behalf of your client, Hold Your Haunches, Inc. Your samples will be returned to you, as requested. Style BOOT35: “Bootcut Compression Pants”, is a woman’s pull-on pant with an outer layer composed of 88 percent nylon and 12 percent spandex knit fabric and an inner lining composed of 85 polyester polyester and 15 percent spandex knit fabric. The tight-fitting garment features a flat 4¼ inch wide elasticized waistband and wide hemmed leg openings. The inner lining extends from the waist to the knees and the outer layer extends from the waist to ankles. Style CAP: “Body Shaper Capri”, is a woman’s pull-on capri style pant with an outer layer composed of 88 percent nylon and 12 percent spandex knit fabric and an inner lining composed of 85 polyester polyester and 15 percent spandex knit fabric. The tight-fitting garment features a flat 4¼ inch wide elasticized waistband and hemmed leg openings. The inner lining and outer layer extend from the waist to the calf area. Style LEG: “Sleek Shaper Leggings”, is a woman’s pull-on legging style pant with an outer layer composed of 88 percent nylon and 12 percent spandex knit fabric and an inner lining composed of 85 polyester polyester and 15 percent spandex knit fabric. The tight-fitting garment features a flat 4¼ inch wide elasticized waistband and hemmed leg openings. The inner lining extends from the waist to the knees and the outer layer extends from the waist to ankles. The applicable subheading for styles BOOT35, CAP, and LEG 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 percent 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/current. 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, Steven A. Mack Director National Commodity Specialist Division