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

Ms. Tammy Reagan
One Stop DBA Top Apparel
2686 Northridge Drive NW
Grand Rapids, MI 49544

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

Dear Ms. Reagan:

In your electronic letter received November 18, 2009, you requested a tariff classification ruling.

The sample, Style EZ 967, is a pair of girl’s Capri style pants. The pull-on pants are constructed of fleece knit fabric that is 68% cotton, 32% polyester. The garment has a wide waistband with a ribbon type drawcord and elastic fabric at the leg openings. The pant coverage extends to below the knee. The item will be imported in youth sizes small, medium and large. The applicable subheading for Style EZ 967 will be 6104.62.2021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, girls’, other, other. The rate of duty 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