CLA-2-61:OT:RR:NC:N3:357

Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843

RE: The tariff classification of a pair of men’s trouser from China

Dear Ms. Montgomery:

In your letter dated December 31, 2015, you requested a tariff classification ruling. Your sample will be returned.

Style MRP5188T is a pair of men’s trouser. The trouser is constructed of a bonded fabric, with the outer layer composed of a flat knit 100% polyester fabric and the inner layer of a knit mesh fabric. The coating is visible to the naked eye through the inner knit mesh fabric. The trousers are pull-on with a partial elasticized waistband that has a tunneled drawstring tightening. The trousers extend to the ankle and have a vertical zipper covered by a flap. The applicable subheading for style MRP5188T will be 6113.00.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Men’s or boys’. The rate of duty will be 7.1 percent 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 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 via email at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division