The tariff classification of a pair of women’s knit pants from China.

N052844 March 26, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Ms. Zoey Yang Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a pair of women’s knit pants from China. Dear Ms. Yang: In your letter dated February 23, 2009, you requested a tariff classification ruling. The submitted sample, Style #1093756, is a pair of women’s pants constructed from 95% cotton and 5% spandex knit fabric. The pull-on pants feature a flat elasticized wide waistband, and hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the women’s pants, Style 1093756 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division