The tariff classification of girl’s pants from China.

N171371 June 30, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6210.50.5039 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of girl’s pants from China. Dear Ms. Watson: In your letter dated June 13, 2001, on behalf of Garnet Hill, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Item Number 24890 is a pair of girl’s trousers with a shell constructed of woven polyester that has a visible polyurethane coating on the inner surface. The pants are lined with a woven polyester fabric and have a polyester fill interior. The pants feature a high waist, side zippered vertical pockets, hidden elasticized leg sleeves and self-fabric capping at the end of the legs. The applicable subheading for Item Number 24890 will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other, trousers, breeches and shorts: other. The rate of duty will be 7.1 percent 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