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

N240548 April 12, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue Fort Lauderdale, FL 33311 RE: The tariff classification of a pair of women’s knit pants from China Dear Mr. Ashkenazy: In your letter dated March 28, 2013 you requested a tariff classification ruling. The submitted sample, Style number 4127 “Ladies Capri Yoga Pants Neon Fold Over Waistband,” is a pair of women’s pants constructed of 92 percent cotton and 8 percent spandex knit fabric. The pull-on pants feature a 6 inch fold over waistband and hemmed flared leg openings. It will be imported in ladies’ sizes S through XL. We are returning your sample. The applicable subheading for the pants, Style number 4127, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division