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

N060635 June 10, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from China. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 9115 “Contact” is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. Style 9115 has a tunnel elastic waistband with an inside drawstring; side seam pockets; ankle zippers; a rubber logo on the lower right leg near the hem; and hemmed leg openings. Style 9115 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Youth (boys’) sizes S - XL as Style 9215. The applicable subheading for Style 9115 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: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 9215 will be 6103.43.1540, 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: boys’: other. The rate of duty is 28.2% ad valorem 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division