CLA-2-62:OT:RR:NC:N3:360
Mr. Erick S. Kim
Theresa Lee CHB dba TRK
1300 Valley Vista Drive
Suite 100
Diamond Bar, CA 91765
RE: The tariff classification of women’s woven pants from China
Dear Mr. Kim:
In your letter dated August 18, 2014, you requested a tariff classification ruling on behalf of your client, Nurture Solutions, Inc. Your samples will be returned.
Styles 1412047 and 1412058 are women’s pants constructed from 42% rayon, 39% cotton, 17% polyester, and 2% spandex woven fabric. Both pairs of pants feature waistbands with five belt loops, front openings with zipper and button closures, three front pockets, two rear pockets, and hemmed leg openings. The garments extend from the waist to the ankles.
In your letter, you suggest classification of styles 1412047 and 1412058 under subheading 6204.69.9030, Harmonized Tariff Schedule of the United States (HTSUS). However, for both styles, the rayon fabric predominates by weight. Consequently, the applicable subheading for styles 1412047 and 1412058 will be 6204.69.2510, 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 artificial fibers, other, trousers and breeches, women’s. The rate of duty will be 28.6% 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
Director
National Commodity Specialist Division