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

Ms. Zoey Yang
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

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

Dear Ms. Yang:

In your letter dated May 18, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you.

The sample, Style 1094176B is a pair of girl’s legging style pants constructed of finely knit jersey fabric that is 95% polyester, 5% spandex. The pull-on pants feature a fabric covered elasticized waistband and overlock stitching at the leg openings.

The applicable subheading for Style 1094176B will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: 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. 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