CLA-2-61:OT:RR:NC:N3:361
Mr. Matthew Schell
Foot Locker, Inc.
3543 Simpson Ferry Rd.
Camp Hill, PA 17011
RE: The tariff classification of a pair of women’s knit pants and men’s knit pullovers from China.
Dear Mr. Schell:
In your letter dated April 27, 2011, you requested a tariff classification ruling for a pair of women’s knit pants and men’s knit pullovers.
The submitted samples are described as follows:
1. Style #8116878 - A pair of women’s pants constructed from 90% polyester and10% spandex knit fabric. The pull-on pants feature an elasticized waistband, and long hemmed leg openings.
2. Style #0301439 – A men’s cut and sewn pullover garment constructed from 88% polyester, 12% spandex finely knit fabric that measures 37 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric mock turtleneck collar, long hemmed sleeves, pieced inserts at the underarms and at the side seams, and a hemmed bottom.
We are returning your samples as you requested.
The applicable subheading for the pants, Style 8116878, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for Style 0301439 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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