CLA-2-61:OT:RR:NC:N3:361

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a pair of women’s knit capri pants from China.

Dear Ms. Stanczak:

In your letter dated September 16, 2009, you requested a tariff classification ruling for a pair of women’s knit pants.

The submitted sample, Style #3775, is a pair of women’s capri pants constructed from 92% polyester and 8% spandex knit fabric. The pull-on pants feature a flat elasticized waistband, and hemmed leg openings.

We are returning your sample as you requested.

The applicable subheading for the pants, Style 3775, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. 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