The tariff classification of girls’ and women’s wearing apparel from China.

N166980 June 10, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2060: 6104.63.2030; 6104.63.2006; 6104.63.2026; 6406.99.1510 Ms. Niki Arias Revolution Dancewear 6100 West Howard Street Niles, IL 60714 RE: The tariff classification of girls’ and women’s wearing apparel from China. Dear Ms. Arias: In your letter dated May 12, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. The first sample, Style 9001”Action Shorts” is a pair of girl’s shorts constructed of 87% nylon, 13% spandex knit fabric. The reversible shorts feature an elasticized waistband and hemmed bottoms. The same style shorts are also manufactured in women’s sizes. Style 9002 “Karma Capri” is a pair of woman’s capri length pants constructed of 87% nylon, 13% spandex knit fabric. The reversible capri pants feature an elasticized waistband and hemmed bottoms. The same style pants are also manufactured in girl’s sizes. Style 9006 “Affinity Legwarmers” is a pair of women’s leg-warmers constructed of 95% acrylic, 5% spandex man-made textile materials. The leg-warmers are approximately eighteen inches in length and are designed to cover a part of the wearer’s leg but not the foot. The applicable subheading for Style 9001 (girl’s shorts) will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, Shorts: girls’: other. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 9001 (women’s shorts) will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: women’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 9002 (women’s capri length pants) will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 9002 (girl’s capri length pants) will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 9006 (leg warmers) will be 6406.99.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles of textile materials, which are leg-warmers of man-made fibers. The rate of duty will be 14.9 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