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

NY M84081 July 11, 2006 CLA-2-61:RR:NC:TA:N3:356 M84081 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 men’s and boys’ knit pants from China and Macau. Dear Ms. Stubblefield: In your letter dated June 8, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 725 “Brushed Tricot Pant” is a pair of men’s pants constructed from 100% polyester, brushed tricot knit fabric. Style 725 features an elasticized waistband with an inside drawstring; side seam pockets; twelve inch long ankle zippers on each leg; and hemmed leg bottoms. Style 725 is imported in men’s sizes XS-3XL. The same garment will be imported as Style 723 in Youth (boys’) sizes S, M, L. The applicable subheading for Style 725 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: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 723 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: other: boys’: other. The rate of duty is 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 723 and 725 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