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

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, New Jersey 07512

RE: The tariff classification of a pair of women’s shorts from China

Dear Ms. Stanczak:

In your letter dated January 20, 2009 you requested a classification ruling.

The submitted sample, style NTK200, is a pair of women’s shorts constructed of 74 percent acrylic, 24 percent polyamide and 2 percent spandex knit fabric. The shorts feature a fold down waistband and elasticized leg openings.

The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. 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 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 Peggy Fitzgerald at 646-733-3052.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division