The tariff classification of a pair of girl’s knit shorts from China.

N077560 September 29, 2009 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6104.62.2060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of girl’s knit shorts from China. Dear Ms. Stanczak: In your letter dated September 16, 2009 you requested a tariff classification ruling. The submitted sample, Style 4047C, is a pair of girl’s shorts constructed from 90% cotton, 10% spandex tricot knit fabric. The pull-on shorts have boy-cut styling, a flat waistband with the word “Dance” in plastic sequin letters, and hemmed leg openings. The sample will be returned to you. For ruling purposes it is assumed the garment will be sized for girls 7 to 16. The applicable subheading for the girl’s shorts, Style 4047C will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts (other than swimwear), of cotton, other, other, shorts, girls’, other. The rate of duty will be 14.9% 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division