The tariff classification of a pair of women’s knit pants from Taiwan.

N055443 April 22, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Box 616 Mahwah, NJ 07430 RE: The tariff classification of a pair of women’s knit pants from Taiwan. Dear Ms. Dennison: In your letter dated March 23, 2009, you requested a classification ruling for a pair of women’s pants. The submitted sample, Style #WWW61687 is a pair of women’s pants constructed from 88% polyester, and 12% spandex knit fabric. The pull-on pants feature an elasticized waistband, a right front pocket with a zipper closure, and long hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the pants, Style WWW61687, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty 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 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, Robert B. Swierupski Director National Commodity Specialist Division