The tariff classification of girl’s pants from China.

N057569 April 16, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6113.00.9052 Mr. John Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th floor New York, NY 10022-4877 RE: The tariff classification of girl’s pants from China. Dear Mr. Schoenig: In your letter dated April 9, 2009, on behalf of your client Success Apparel Inc., you requested a tariff classification ruling. One sample was submitted with your request. The sample will be returned to you. The submitted sample, Style FKM4418, is a pair of girl’s tight fitting pull-on style pants. The item features a covered elasticized waist and hemmed cuffs. The pants are constructed of 96% polyester, 4% spandex fabric that is visibly coated on the exterior surface with a plastics material. The applicable subheading for the leggings style pants will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other, trousers, breeches and shorts, other, women’s or girls’. The rate of duty will be 7.1 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division