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

N138516 January 13, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s knit pants from Pakistan. Dear Mr. Rizner: In your letter dated December 21, 2010, you requested a classification ruling for a pair of women’s knit pants. The submitted sample, Style #114418, is a pair of women’s pants constructed from 60% cotton, and 40% polyester knit fabric. The pull-on pants feature a wide flat waistband with a drawstring, and over-lock stitching finishing the leg openings. You state that the garment will be imported in women’s sizes S-XL. Your sample is being returned as requested. The applicable subheading for the pants, Style 114418, 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