The tariff classification of women’s knit pants from Cambodia

N250872 March 14, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Ms. Susie Koo Legale 7711 Hayvenhurst Avenue Van Nuys, CA 91406 RE: The tariff classification of women’s knit pants from Cambodia Dear Ms. Koo: In your letter dated February 21, 2014, you requested a tariff classification ruling. Your sample will be returned. Style LEG14-01 is a woman’s pant constructed from 52% cotton, 38% polyester, and 10% spandex knit fabric. The pull-on pants feature a flat elasticized waistband, two patch pockets in the back, two faux pockets at the sides, and a faux slide fastener in the front. The leg openings are hemmed, and the garment extends from the waist to the ankles. The applicable subheading for style LEG14-01 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division