CLA-2-61:OT:RR:NC:N3:361
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, California 92807
RE: The tariff classification of woman’s and girl’s pants from Mexico
Dear Ms. Nagel:
In your letter dated January 11, 2018, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style SIL87104 is a pair of women’s capri-length leggings composed of 91 percent Tactel® (nylon) and 9 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the calves and feature a 1 inch elasticized waistband and hemmed leg bottoms. Style SIL87104 will be imported in adult sizes P-XL and the identical garment; style SIL87104C in child sizes I-L.
The applicable subheading for SIL87104 will be 6104.63.2006, 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, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style SIL87104C will be 6104.63.2026, 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, Of synthetic fibers: Other: Other: Girls’: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division