CLA-2-61:OT:RR:NC:N3:358

Melissa Stanczak
Ballet Makers, Inc.
1 Campus Rd.
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. The sample which you submitted will be returned to you.

The submitted sample Style CC750C is a pair of girl’s pants made of finely knit 90% cotton, 10% spandex fabric. The pull-on style pants have a wide elasticized rib knit waistband and hemmed leg openings.

              The applicable subheading for Style CC750C will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s trousers, breeches and shorts, knitted or crocheted, of cotton, trousers and breeches, girls’, other, containing 5 percent or more of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The textile category designation is 348.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division