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

N099443 April 29, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Ricky Villena HLM Cargo Clearance Brokers, Inc. 8355 NW 74th Street Miami, FL 33166 RE: The tariff classification of a pair of women’s knit pants from Vietnam. Dear Mr. Ricky Villena: In your undated letter, on behalf of your client Younghwe USA, Inc., you requested a classification ruling for a pair of women’s knit pants. The submitted sample, Style #MS23313, is a pair of women’s pants constructed from 50% polyester, 38% cotton, and 12% rayon jersey knit fabric. The pull-on pants feature an elasticized waistband with a drawstring, a right rear patch pocket, and elasticized leg openings. Your sample is being returned. The applicable subheading for the pants, Style MS23313, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% 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