CLA-2-61:OT:RR:NC:N3:356
Ms. Pat McKeldin
Under Armour, Inc.
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of men’s knit pants from Vietnam
Dear Ms. McKeldin:
In your letter dated September 16, 2021, you requested a tariff classification ruling. A sample garment was submitted with your request; this sample was destroyed during our analysis and will not be returned.
Style 1373796 “UA Pjt Rock Armour Print Lgs” is a pair of men’s pants constructed from 84% polyester and 16% elastane knit fabric. The form-fitting garment extends from the waist to the ankles and features pieced construction, an elastic waistband, overlock stitching, a mesh knit pocket on the upper right back panel behind the right side seam, and hemmed leg openings.
The upper portion of Style 1373796 features color-constrasting overlays constructed from 88% polyester and 12% elastane woven fabric. These overlays give the pants the appearance of having an attached short. The front overlay has two heat seal logos and is stitched to the pants at the waistband, the center seam, the side seams, and the upper thighs. The back overlay is stitched to the pants at the waistband, at the center seam, and along the majority of the back panels near the side seams. The lower sides and bottoms of the back overlay are hemmed, but not stitched to the pants.
As noted above, Style 1373796 is made up of two different fabrics; accordingly, it is considered a composite good. Pursuant to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the classification of a composite good is determined by the material that imparts its essential character. Based on physical examination of Style 1373796, the knit fabric exceeds 60% of the garment’s visible surface area and imparts its essential character.
The applicable subheading for Style 1373796 will be 6103.43.1520, HTSUS, which provides for:
Men’s and boys’… trousers, bib and brace overalls, 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 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 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