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

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

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

Dear Ms. Stanczak:

In your letter dated October 6, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 4094C, is a pair of girl’s shorts constructed of knit fabric that is 90% cotton, 10% spandex. The shorts feature an attached waistband with the word “Dance” in rhinestones and hemmed bottoms.

The applicable subheading for Style 4094C will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: knitted or crocheted (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: girls’: 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