CLA-2-61:OT:RR:NC:WA:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit pants from Kenya.
Dear Mr. Rizner:
In your letter dated April 29, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 5515 “Wicking Fleece Sweatpant” is a pair of men’s pants constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. Style 5515 will be imported in Men’s sizes S - 3XL. The same garment will be imported as Style 5516 in Boys’ (Youth) sizes S – L.
The applicable subheading for Style 5515 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for Style 5516 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’: other. The rate of duty will be 28.2% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division