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 pants from Guatemala.
Dear Ms. Stanczak:
In your letter dated August 3, 2011, you requested a classification ruling for a pair of women’s pants.
The submitted sample, Style #LC107, is a pair of women’s pants constructed from 94% cotton, and 6% polyester knit fabric. The pull-on pants feature a wide elasticized waistband with a drawstring, a screen-printed design with the number “87” on the right front panel, a screen-printed design with a heart, and the words “Live Dance“ extending down the front panel of the left leg. The garment also has long unfinished leg openings.
We are returning your sample as you requested.
The applicable subheading for the pants, Style LC107, 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