CLA-2-61:OT:RR:NC:N3:361
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s pants from China
Dear Mr. Rizner:
In your letter dated December 30, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 7728 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants feature an elasticized waistband, an inside front drawstring, two side pockets, and hemmed leg openings with zipper closures. The garment extends from the waist to the ankles.
The applicable subheading for style 7728 will be 6104.63.2011, 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, women’s, other. The rate of duty 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division