CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn Francois
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s knit pants from Mexico
Dear Ms. Francois:
In your letter dated December 10, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 5566 “Performance Fleece Jogger,” is a pair of men’s pants constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The garment features a tunnel elastic waistband with an inside drawstring, two slant front pockets, mesh knit pocket bags, and rib knit cuffs at the ankles. Style 5566 will be imported in Adult (men’s) sizes XS – 3XL.
The applicable subheading for Style 5566 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s. 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 the 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