CLA-2-61:OT:RR:NC:N3:358
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a pair of girls’ pants from China.
Dear Ms. Watson:
This ruling replaces N171364, dated July 8, 2011, which contained a clerical error with regard to the tariff classification. The 95% cotton, 5% spandex garment was originally submitted with the incorrect fiber content (40% cotton, 30% rayon, 25% nylon, 5% spandex). A corrected ruling follows.
In your letter dated July 27, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Item Number 24817, is a girl’s pair of pants constructed from 95% cotton, 5% spandex knit fabric. The pants feature a waistband with five belt loops, a front zippered fly opening, a right over left one button closure at the waistband, two mock front pockets, two back patch pockets and hemmed bottoms.
The applicable subheading for Item Number 24817 will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or robber thread. The duty rate will be 14.9 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division