The tariff classification of men’s knit pants from Madagascar.

NY K84688 April 30, 2004 CLA-2-61:RR:NC:TA:N3:356 K84688 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Ms. Condy Ho MB Sport, LLC 31 Grove Street New Canaan, CT 06840 RE: The tariff classification of men’s knit pants from Madagascar. Dear Ms. Ho: In your letter dated March 26, 2004, you requested a tariff classification ruling. Style GM-F423MFL5 is a pair of men’s pants constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants feature a tunnel elastic waistband with an inside drawstring; side seam pockets; a rear zippered pocket; and hemmed legs. The applicable subheading for Style GM-F423MFL5 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts, knitted or crocheted: of synthetic fibers: trousers … men’s. The general rate of duty will be 28.2 percent ad valorem. Style GM-F423MFL5 falls within textile category designation 647. Based upon international textile trade agreements, products of Madagascar are not presently subject to visa requirements or quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division