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 knit pants from China.
Dear Mr. Rizner:
In your letter dated May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.
Style 1082 “Evasion” is a pair of pants constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 1082 is made to men’s specifications and has a tunnel elastic waistband with an inside drawstring; side seam pockets; ankle zippers; a rubber logo on the lower right leg near the ankle; and hemmed leg openings. Style 1082 will be imported in Adult sizes XS - 3XL.
The applicable subheading for Style 1082 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty is 28.2% ad valorem.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division