CLA-2-61:OT:RR:NC:TA:361

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a pair of women’s knit shorts from China.

Dear Ms. Stanczak:

In your letter dated July 28, 2009, you requested a classification ruling for a pair of women’s knit shorts.

The submitted sample, Style #SGN210, is a pair of women’s shorts constructed from 52% cotton, and 48% acrylic knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, and short hemmed leg openings.

Your sample is being returned as requested.

The applicable subheading for the women’s shorts, Style SGN210, will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, shorts, women’s. The rate of duty will be 14.9% 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division