The tariff classification of girl’s pants from Egypt.

N220779 June 28, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2026 Mr. Alphonse Tshiboyi Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of girl’s pants from Egypt. Dear Mr. Tshiboyi and Ms. Carothers: In your letter dated June 6, 2012, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style P9694R, is described as a “Girl’s Skapri.” The article is a pair of Capri length tight pants with an attached peplum. The item is constructed of 90% polyester, 10% spandex finely knit fabric. The legging style pants feature an elasticized fabric enclosed wide waistband, an overskirt with cinched fabric at the sides and hemmed fabric at the curved peplum bottom and leg openings. The applicable subheading for Style P9694R will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 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, Thomas J. Russo Director, National Commodity Specialist Division