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NY M84161




June 28, 2006

CLA-2-61:RR:NC:WA:361 NY M84161

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2006

Mr. Mark Rave
Trade Compliance
Ariat International, Inc.
3242 Whipple Road
Union City, CA 94587

RE: The tariff classification of women’s knit pants from Thailand.

Dear Mr. Rave:

In your letter dated June 8, 2006, you requested a classification ruling for women’s knit pants. The garment will be returned as requested.

Style “Ventura Tights” is a pair of women’s pants constructed from 86 percent polyester, 14 percent spandex knit fabric. The pants have an elasticized waistband, knee patches, and leg openings finished with elastic on the inside.

In your ruling request, you referred to the garments as tights, and recommended classification in heading 6115. For the purposes of classification under the Harmonized Tariff Schedules, 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 garment, it is similar to leggings styled pants, thus it will not be classified under heading 6115 as tights, but in heading 6104 as trousers.

The applicable subheading for the submitted garment will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers, knitted or crocheted: Of synthetic fibers: containing five 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/tata/hts/.

The garment falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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