The tariff classification of women’s pants from Mexico

N251218 March 21, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s pants from Mexico Dear Ms. Florentino: In your letter dated March 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 7716 is a woman’s pant constructed from 100% polyester knit fabric. The pull-on pants are loose-fitting and feature a wide rib knit elasticized waistband, an inside front drawstring, and two side pockets. The hemmed leg openings have long side slits with zipper closures. The garment extends from the waist to the ankles. The applicable subheading for style 7716 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division