CLA-2-61:OT:RR:NC:N3:361

Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of women’s knit pants from China

Dear Mr. Maher:

In your letter dated March 19, 2014, you requested a tariff classification ruling on behalf of your client, Jacques Moret. Your sample will be returned as requested.

Style JK 7224 is a pair of women’s pants constructed from 92% cotton and 8% spandex knit fabric. The pull-on capri style pants feature a flat elasticized waistband and hemmed leg openings.

The applicable subheading for style JK 7224 will be 6104.62.2006, 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, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division