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

N100640 May 7, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Ms. Jacqueline Licor HLM Cargo Clearance Brokers, Inc. 8355 NW 74th Street Miami, FL 33177 RE: The tariff classification of a pair of women’s knit capri pants from Guatemala. Dear Ms. Licor: In your undated letter, on behalf of your client Younghwe USA, Inc., you requested a classification ruling for a pair of women’s knit capri pants. The submitted sample, Style #FFNJ10004T, is a pair of women’s capri pants constructed from 95% cotton, and 5% spandex knit fabric. The pull-on pants feature an elasticized waistband, and hemmed leg openings. Your sample is being returned. The applicable subheading for the women’s pants, Style FFNJ10004T, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), 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, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division