CLA-2-61:OT:RR:NC:3:358

Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, New Jersey 07512

RE: The tariff classification of girl’s pants from Vietnam.

Dear Ms. Stanczak:

In your letter dated June 25, 2008, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style CC700C is a girl’s pant constructed from knit 90% cotton, 10% spandex fabric. The pants feature a rolled waistband and hemmed fabric at the leg openings. The applicable subheading for style CC700C will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, skirts, divided skirts, trousers, bib and brave overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 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/. 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 Bruce Kirschner at 646-733-3048

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division