The tariff classification of woman’s pants from Mexico

N294080 March 1, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of woman’s pants from Mexico Dear Ms. Nagel: In your letter dated December 8, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style FW129 is a pair of women’s legging-styled pants composed of 86 nylon and 14 percent spandex knit fabric. The tight fitting pull-on pants feature a 3 inch wide banded waistband and hemmed leg bottoms. The garment extends from the waist to the ankles and will be imported in women’s sizes P-XL. The applicable subheading for FW129 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trousers… knitted or crocheted: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division