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

N086542 December 22, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a pair of women’s pants from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2009, you requested a classification ruling on behalf of your client Jones and Mitchell for a pair of women’s pants. The submitted sample, Style #114423, is a pair of women’s capri length pants constructed from 80% cotton and 20% polyester, light weight, french terry knit fabric. The pull-on pants feature an elasticized waistband with a drawstring and leg openings finished with overlock stitching. You state that the garment will be imported in women’s sizes S-XL. We are returning your sample as you requested. The applicable subheading for the pants, Style 114423, 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