The tariff classification of women’s pants from Mexico

N303376 April 3, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s pants from Mexico Dear Ms. Francois: In your letter dated March 11, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 221398 is a pair of women’s legging style pants composed of 82 percent polyester and 18 percent spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a 3 inch wide elasticized waistband, a refective logo ball at the wearer’s front right hip, pocket at right side hip, refective tape at the back lower legs, zipper closures at leg bottoms and hemmed leg openings. The garment will be imported in adult (women’s) sizes XS-2XL. The applicable subheading for style 221398 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 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