The tariff classification of garments from India

N309112 February 19, 2020 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6104.63.2026 Ms. Maurine Cecil Western Overseas Corporation 10731 Walker Street Cypress, CA 90630 RE: The tariff classification of garments from India Dear Ms. Cecil: In your letter dated January 8, 2020, you requested a tariff classification ruling on behalf of your client, JPC Equestrian Inc. The samples will be returned to you under separate cover. Style 100427 is a pair of child’s legging-style pants composed of 92 percent polyester, 8 percent spandex knit fabric. The form fitting pull-on pants extend from the waist to the ankles, and feature an approximately 2½ inch covered elastic waistband, mesh fabric on the side of the legs extending to the back of the waist, a gripping material on the inner legs and hemmed leg openings. You state that this garment will be used for riding horses. This garment will also be imported in women sizes as Style 100426. You have asserted that Styles 100427 and 100426 may be classified at 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more." We disagree.  The features and construction of these styles are not those of heading 6115, therefore, they are not considered tights for customs purposes. The applicable subheading for Style 100427 will be 6104.63.2026, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 100426 will be 6104.63.2006, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 rate of duty 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 the World Wide Web at https://hts.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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division