CLA-2-61:OT:RR:NC:N3:361
Ms. Kelly Pickard
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ knit pants from China
Dear Ms. Pickard:
In your letter dated September 29, 2015, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Style K-078 is a woman’s pant constructed from 90% polyester and 10% spandex knit fabric. The loose-fitting pull-on pants feature a flat elasticized waistband, a small heat seal logo on the upper right hip area, two contrasting color wedge-shaped inserts that extends from the side knee area to the ankle area and hemmed leg openings with zipper closures at both sides. Style K-078 will be imported in Adult (women’s) sizes S- 2XL. You state that the same garment will be imported as Style K-078G in Youth (girls’) sizes XS - XL. The garment extends from the waist to the ankles.
The applicable subheading for style K-078 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
The applicable subheading for style K-078G will be 6104.63.2026, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division