CLA-2-62:OT:RR:NC:N3:358
Mr. Juan Pajuelo
Athena Corporate Advisors Inc.
2560 Carrington Way
Frederick, MD 21702
RE: The tariff classification of a pair of girl’s pants from Ecuador.
Dear Mr. Pajuelo:
In your letter dated February 13, 2013, on behalf of your client Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 710050 is a pair of girl’s denim cotton jeans. The pants feature piece construction, a left over right fly opening with a zipper and one button closure, a partially elasticized rear waistband, a flat front, four belt loops, two back patch pockets, two front patch pockets and hemmed bottoms with small front slits. The jeans will be imported in girl’s sizes
2 to 8.
The applicable subheading for Style 710050 will be 6204.62.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other, other: girl’s trousers and breeches: blue denim: other. The rate of duty will be 16.6 percent ad valorem.
Your suggestion of classification of this garment under 6204.12.0030, HTS, as cotton trousers imported as parts of suits is precluded since the garment is denim jeans not being imported as a part of a suit.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division