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

N097606 April 14, 2010 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 Mexico. Dear Mr. Rizner: In your letter dated March 11, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7755 “Medalist Pant” is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. Style 7755 has a tunnel elastic waistband with an inside drawstring, contrasting color inserts at the side of each leg, side seam pockets, ankle zippers, and hemmed legs. Style 7755 will be imported in Adult (Men’s) sizes S - 2XL. The same garment will be imported as Style 7756 in Youth (Boys’) sizes S - L. The applicable subheading for Style 7755 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 7756 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 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/. 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