CLA-2-61:OT:RR:NC:N3:358
Ms. Lisa Beppel
Hartstrings, LLC
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of girl’s pants from China.
Dear Ms. Beppel:
In your letter dated February 26, 2014, you requested a tariff classification ruling.
The submitted sample, identified as style SF 129 is a pair of girl’s pants constructed from knit and woven fabrics. The long pants feature an enclosed elasticized waistband and hemmed bottoms. The waistband, rear panels and a portion of each side of the front panels are constructed of 63% cotton, 32% polyester and 5% spandex knit fabric. A panel covering a portion of the front of the garment on each leg from below the waistband and extending to the ankle, features a floral design and is made up of 100% cotton woven fabric. As per a telephone conversation, you state the knit portions comprise 75 percent of the visible surface area of the garment. The essential character of the garment is imparted by the knit portions.
The sample will be returned to you, as requested.
The applicable subheading for Style SF129 will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ … trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: girls’ other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9 percent 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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division