The tariff classification of woman’s pants from China

N282181 January 20, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of woman’s pants from China Dear Ms. Paitsell: In your letter dated December 2, 2016, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 7762 is a pair of ladies pull-on pants composed of 100% polyester brushed tricot knit fabric. The garment features an elasticized waistband with an internal drawstring; a back yoke, side pockets, inserts below the pockets on the outside of the legs, side zippers at the hemmed leg bottoms. Style 7762 will be imported in Ladies sizes XS-2XL. The applicable subheading will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ … trousers, …. Breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthethic fibers: Other: Other, Trousers and breeches: Women’s: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Antoinette Peek-Williams via email at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division