The tariff classification of women’s and girls’ pants from Mexico

N293703 February 21, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6104.62.2026 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of women’s and girls’ pants from Mexico Dear Ms. Nagel: In your letter dated December 8, 2017, you requested a tariff classification ruling. You submitted a sample with your request. The sample will be returned to you, as requested. The submitted sample, Style N8639C “Harem Pants,” is a pair of girl’s pants which you state is constructed of 95 percent cotton and 5 percent spandex knit fabric. The pull-on pants feature a wide foldable waistband, two front side pockets and hemmed leg openings. Style N8639C will be imported in children’s (girls’) sizes M-L. The identical garment will be imported as Style N8639 in adult (women’s) sizes XS-XL. The applicable subheading for Style N8639C will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for Style N8639 will be 6104.62.2006, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 percent ad valorem. Please note that merchandise may be subject to Customs laboratory analysis at the time of importation and even a slight change in the fiber content or composition may result in a change of classification. 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 https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division