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

N068501 August 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of a pair of women’s pants from Macau. Dear Ms. Downing: In your letter dated June 10, 2009, you requested a classification ruling for a pair of women’s pants. The submitted sample, Style #13248, is a pair of women’s pants constructed from 100% cotton jersey knit fabric. The pull-on pants feature a flat rib knit elasticized waistband with a drawstring, a front pocket with an embroidered sewn-on patch and a “life is good” logo, and long hemmed leg openings with raw edge fabric extensions. In your ruling request, you refer to the submitted garment as lounge pants, and recommended classification under HTS 6108.91.0030, as sleepwear. However, the garment is properly classified under HTS 6104. 62.2011, as pants. We are returning your sample as you requested. The applicable subheading for the pants, Style 13248, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, other. 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