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 and girls’ pants from China
Dear Mr. Rizner:
In your letter dated January 8, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 7737 is a pair of women’s pants constructed from 100% polyester knit fabric. The pull-on pants extend from the waist to the ankles and feature a wide elasticized waistband, an inside front drawstring, and hemmed leg openings with zipper closures. This garment will also be imported in girls’ sizes as style 7738.
The applicable subheading for style 7737 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 7738 will be 6104.63.2028, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, girls’, 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