The tariff classification of women’s pants from Mexico

N307213 November 18, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s pants from Mexico Dear Ms. Francois: In your letter dated October 2, 2019, you requested a tariff classification ruling. Your sample will be retained by our office. Style 229762 “Ladies Retro Grande Pants” is a pair of women’s jogging style pants composed of 100 percent polyester knit fabric. The pants extend from the waist to the ankles and feature a 1½ inch wide tunnel elasticized waistband with an inside drawstring, side-seam pockets, right back pocket, and 12 inch zippers on each leg extending from the calf to the leg bottom opening. The garment will be imported in adult (women’s) all sizes. The applicable subheading for style 229762 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ … trousers, …. breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Other. The rate of duty 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 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 Antoinette Peek-Williams via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division