CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit pants from China.
Dear Ms. Paitsell:
In your letter dated January 31, 2014, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.
Style 229143 "Determination Pant" is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The pants are pull on style and feature a tunnel elastic waistband with an inside drawstring; side seam pockets; contrast color inserts at the side of each leg; zippers at the lower portion of each leg; and hemmed legs. Style 229143 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229243 in Youth (Boys’) sizes S – XL.
The applicable subheading for Style 229143 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 is 28.2% ad valorem.
The applicable subheading for Style 229243 will be 6103.43.1540, 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 is 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 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division