CLA-2-61:OT:RR:NC:TA:361
Mike Rizner
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919
RE: The tariff classification of a pair of women’s pants from Mexico.
Dear Mr. Rizner:
In your letter dated September 1, 2009, you requested a classification ruling for a pair of women’s pants.
The submitted sample, Style #114421, on behalf of your client Jones and Mitchell, is a pair of women’s pants constructed from 100% cotton, light weight, jersey knit fabric. The pull-on pants feature an elasticized waistband with a drawstring, a patch pocket on the front right panel with a non-functional button, and hemmed leg openings. You state that the garment will be imported in women’s sizes S-XL.
We are returning your sample as you requested.
The applicable subheading for the pants, Style 114421, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% 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