CLA-2-61:OT:RR:NC:N3:361
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ pants from China
Dear Ms. Paitsell:
In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of your client, Holloway. Your sample will be returned as requested.
Style 229364 is a woman’s pant constructed from 90% polyester and 10% spandex knit fabric. The loose-fitting pull-on pants feature a 4-inch wide elasticized waistband, a contrasting color wedge-shaped insert extending from the left hip area to the right hip area along the back of the garment, two 5-inch long narrow contrasting color side seam inserts just below the wedge-shaped inserts, a small reflective heat seal logo on the upper right hip area, and two narrow contrasting color triangular-shaped side inserts at the bottom of the garment. The leg openings are flared and hemmed. The garment extends from the waist to the ankles. You state that the garment will also be imported in girls’ sizes as style 229464.
The applicable subheading for style 229364, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 229464, will be 6104.63.2016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Girls’: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division