CLA-2-62:OT:RR:NC:N3:361

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

RE: The tariff classification of a pair of women’s woven trousers from China. Dear Ms. Stanczak:

In your letter dated June 8, 2011, you requested a tariff classification ruling. The submitted sample, Style #IM126, is a pair of women’s trousers constructed from 100% polyester woven fabric. The garment features a flat elasticized waistband with a drawstring, the word “DANCE “ on the front panel of the left leg, and hemmed leg openings.

We are returning your sample as you requested.

The applicable subheading for Style #IM126 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers, of synthetic fibers, other, other, trousers and breeches, women’s. The duty rate will be 28.6% 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