CLA-2-61:OT:RR:NC:TA:361
Ms. Tammy L. Reagan
Top Apparel dba One Stop
2686 Northridge Drive NW
Grand Rapids, MI 49544
RE: The tariff classification of a pair of women’s knit pants from Pakistan.
Dear Ms. Reagan:
In your letter dated March 8, 2010, you requested a tariff classification ruling.
The submitted sample, Style #EZ061, is a pair of women’s pants constructed from 55% cotton, 35% polyester, and 10% spandex jersey knit fabric. The pull-on pants feature a flat elasticized waistband, and hemmed flared leg openings. You state that the garment will be imported in women’s sizes XS-2X and petite and tall sizes.
You suggest classification under 6104.62.1020 as bib overalls. However, the garment does not have a bib. Therefore, the garment is classifiable as a pair of pants.
Your sample is being returned.
The applicable subheading for the women’s pants, Style EX061, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), 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, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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