CLA-2-61:OT:RR:NC:N3:358
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, CA 92807
RE: The tariff classification of girls’ pants from Mexico
Dear Ms. Nagel:
In your letter dated December 8, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested.
The submitted sample, Style FW130 “Legging,” are girl’s pants constructed of 80 percent nylon and 20 percent spandex knit fabric. The tight fitting pants extend from the waist to the ankles and feature a wide waistband and hemmed leg openings. Style FW130 will be imported in your child sizes I (6X-7) – L (10-12).
The applicable subheading for Style FW130 will be 6104.63.2026, 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 synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: 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 Kim Wachtel at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division