CLA-2-62:OT:RR:NC:N3:361
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ knit pants from Mexico
Dear Ms. Florentino:
In your letter dated April 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 1242 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants are loose-fitting and feature an elasticized waistband, six belt loops, a zipper opening with two snap closures, two rear pockets, and hemmed leg openings. The garment extends from the waist to the ankles. This garment will also be imported in girls’ sizes as style 1243.
The applicable subheading for style 1242 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style 1243 will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, girls’, other. The rate of duty will be 28.2 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].
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division