The tariff classification of women’s pants from Mexico

N261551 March 9, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s pants from Mexico Dear Mr. Rizner: In your letter dated January 30, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 221039 is a pair of women’s pants constructed from 90% polyester and 10% spandex knit fabric. The tight-fitting pants feature a wide elasticized waistband, an inside front drawstring, and hemmed leg openings. The garment extends from the waist to the ankles. The applicable subheading for style 221039 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty 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 Director National Commodity Specialist Division