CLA-2-61:OT:RR:NC:N3:361
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, California 92807
RE: The tariff classification of women’s and girls’ pants from Mexico
Dear Ms. Nagel:
In your letter dated November 9, 2016, received by this office on May 12, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style N8642 is a pair of women’s legging style pants composed of 80 percent nylon and 20 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the ankles and feature a 5 inch elasticized high waistband and hemmed bottoms. The garment will be imported in women’s sizes XS-XL and the identical garment as style N8642C in youth sizes I-L (6X-14).
The applicable subheading for style N8642 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread . The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style N8642C will be 6104.63.2026, HTSUS, which provides for “Women’s or girls’ suits, ensembles, and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Girls’: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division