The tariff classification of girl’s pants from China.

N201319 February 9, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2028 Ms. Denise Smalls Adjmi Apparel Group 100 West 33rd Street Suite 1105 New York, NY 10001 RE: The tariff classification of girl’s pants from China. Dear Ms. Smalls: In your letter dated January 23, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 96335 is a pair of girl’s pants constructed from knit 97% polyester, 3% spandex fabric. The legging style pants feature an enclosed elasticized waistband, a printed emblem on the lower right leg by the ankle and hemmed cuffs with contrasting color stitching. The applicable subheading for Style 96335 will be 6104.63.2028, 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: other. The rate of duty will be 28.2 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, Thomas J. Russo Director National Commodity Specialist Division