CLA-2-61:OT:RR:NC:N3:361
Ms. Tracey Topper Gonzalez
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022
RE: The tariff classification of women’s knit shorts and knit pants from Cambodia
Dear Ms. Gonzalez:
In your letter dated April 23, 2014, you requested a tariff classification ruling on behalf of your client,
In Mocean Group LLC. Your samples will be returned as requested.
Style Q1J-15-109 is a pair of women’s shorts constructed from either 100% polyester or 93% polyester and 7% spandex openwork knit fabric. The loose-fitting shorts feature an elasticized waistband and hemmed leg openings. The garment extends to the upper thigh area.
Style Q1J-15-209 is a pair of women’s pants constructed from either 100% polyester or 93% polyester and 7% spandex openwork knit fabric. The loose-fitting pants feature a waistband with an outside drawstring and unfinished leg openings. The garment extends from the waist to the ankles.
Style Q1J-15-210 is a pair of women’s capri-style pants constructed from either 100% polyester or 93% polyester and 7% spandex openwork knit fabric. The loose-fitting pants feature a waistband with an outside drawstring and overlock stitching at the leg openings. The garment extends from the waist to the calf area.
Although you requested classification of styles Q1J-15-109, Q1J-15-209, and Q1J-15-210 under subheading 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garments are of those of shorts and pants under heading 6104. Consequently, the applicable subheading for style Q1J-15-109 will be 6104.63.2030, HTSUS, which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for styles Q1J-15-209 and Q1J-15-210 constructed from 93% polyester and 7% spandex will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
The applicable subheading for styles Q1J-15-209 and Q1J-15-210 constructed from 100% polyester will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Other. The duty rate 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 the 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 Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division