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

Ms. Mary Zarzecki
One Stop
2686 Northridge Drive
Grand Rapids, MI 49544

RE: The tariff classification of women’s yoga pants from China

Dear Ms. Zarzecki:

In your letter dated November 30, 2012 you requested a classification ruling.

The submitted sample, style EZ165, is a pair of women’s yoga pants constructed from 93 percent cotton and 7 percent spandex knit fabric. The pants feature a fold over waistband; bell bottoms; and hemmed leg openings.

We are returning your sample as you requested.

The applicable subheading will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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,

Thomas J. Russo
Director
National Commodity Specialist Division