CLA-2-61:OT:RR:NC:N3:356
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ woven pants from Mexico.
Dear Ms. Florentino:
In your letter dated February 20, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 3504 "Avail Pant" is a pair of men’s pants constructed from 100% polyester, woven fabric. The lower pant legs are lined with 100% polyester woven taffeta fabric and the remainder of the garment is lined with 100% polyester mesh knit fabric. The pants have 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 3504 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 3505 in Youth (Boys’) sizes YS – YL.
The applicable subheading for Style 3504 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% ad valorem.
The applicable subheading for Style 3505 will be 6203.43.4020, HTSUS, which provides for men’s or boys’ … trousers, … and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: boys’: other. The rate of duty is 27.9% 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