The tariff classification of a pair of women’s and girl’s knit trousers from Mexico.

N161296 May 18, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6104.63.2028 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s and girl’s knit trousers from Mexico. Dear Mr. Rizner: In your letter dated April 15, 2011 you requested a tariff classification ruling. The submitted sample, Style #1245, is a pair of woman’s “Low Rise Drive” trousers constructed from 100% polyester knit fabric. The garment, which will be imported in women’s sizes S-2XL, features an elasticized waist with a drawstring, two rear patch pockets, a zipper opening with a four-button snap closure that fastens left over right, and elasticized leg openings. You state that the garment will also be imported in girls’ sizes YS-YL under Style #1246. As noted above, the pants have a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment. We are returning your sample as you requested. The applicable subheading for the women’s trousers, Style #1245, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% ad valorem. The applicable subheading for the girl’s trousers, Style #1246, will be 6104.63.2028 Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, girl’s, other. 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