CLA-2-61:OT:RR:NC:TA:361

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a pair of women’s and girls’ knit pants from Kenya.

Dear Mr. Rizner:

In your letter dated February 13, 2009, you requested a tariff classification ruling on a pair of women’s and girls’ pants. The submitted sample, Style #5535, is a pair of women’s “Wicking Fleece” pants constructed from 100% polyester knit fabric. The pull-on pants feature a wide elasticized waistband, and hemmed leg openings. The women’s pants will be imported in sizes S-2SL. The garment will also be imported in girls’ sizes S-L, under Style #5536.

We are returning your sample as you requested.

The applicable subheading for the women’s pants, Style #5535, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% ad valorem.

The applicable subheading for the girl’s pants, Style #5536, will be 6104.63.2021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, girls’, other. 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 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division