The tariff classification of women’s and girls’ knit pants from China

N259712 December 22, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6104.63.2026 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ knit pants from China Dear Mr. Rizner: In your letter dated November 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 4820 is a pair of women’s pants constructed from 90% polyester and 10% spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature an elasticized waistband, a front inside waistband pocket, and hemmed leg openings. The garment will also be imported in girls’ sizes as style 4821. The applicable subheading for style 4820 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. The applicable subheading for style 4821 will be 6104.63.2026, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Girls’: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division