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 December 2, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 7760 "Medalist Pant 2.0," is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The fabric measures 39 stitches per two centimeters counted in the horizontal direction. Style 7760 features a tunnel elastic waistband with an inside drawstring; side seam pockets; contrasting color inserts at the outer leg sides; openings at the outer ankles with twelve-inch-long zippered closures; and hemmed legs. Style 7760 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 7761 in Youth (boys’) sizes XS – L.
The applicable subheading for Style 7760 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts: 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 7761 will be 6103.43.1540, HTSUS, which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts: 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 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division