CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit pants from China.
Dear Mr. Rizner:
In your letter, dated December 12, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested.
Style 7726 “Brushed Tricot Pant” is a pair of men’s pants constructed from 100% polyester, brushed tricot knit fabric. Style 7726 features an elasticized waistband with an inside drawstring; side seam pockets; twelve inch long ankle zippers on each leg; and hemmed leg bottoms. Style 7726 is imported in men’s sizes S-3XL. The same garment will be imported as Style 7727 in Youth (boys’) sizes S, M, L.
The applicable subheading for Style 7726 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: other: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 7727 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: other: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division