The tariff classification of a men’s and a boys’ knit pants from China.

NY M81043 March 31, 2006 CLA-2-61:RR:NC:TA:N3:356 M81043 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s and a boys’ knit pants from China. Dear Ms. Stubblefield: In your letter dated March 7, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 770, “Wicking Mesh Pant”, is a pair of men‘s pants constructed from 100% polyester, finely knit fabric. The pants feature a tunnel elastic waistband with an inner drawstring; side seam pockets; ankle zippers on each leg; and hemmed leg openings. Style 770 is imported in men’s sizes S – 3XL. You state that the same garment will be imported as Style 771 in youth (boys’) sizes YS - YL. The applicable subheading for Style 770 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 and breeches: men’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for Style 771 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 and breeches: boys’: other. 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 World Wide Web at http://www.usitc.gov/tata/hts/. Styles 770 and 771 fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov. 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