The tariff classification of men’s pants from Pakistan.

N111336 July 21, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Frank Spadaro Spadaro International Services 156-15 146th Ave., Suite 101 Jamaica, NY 11434-4620 RE: The tariff classification of men’s pants from Pakistan. Dear Mr. Spadaro: In your letter dated June 16, 2010, you requested a tariff classification ruling on behalf of Woodland Workwear. As requested, your sample will be returned. Style “Kneedz Cargo Workpants Series 7800” is a pair of men’s pants constructed from 65% polyester, 35% cotton woven fabric. The garment has a flat waistband with seven belt loops; a zippered fly with a metal button on the waistband; quarter pockets at each side; a small key pocket inside the right quarter pocket; a patch pocket on each leg with a flap that is secured with a snap and a hook and loop closure; two smaller utility pockets on the right leg pocket; an inset pocket on the lower rear right leg; two back patch pockets with flaps that are secured with a snap and a hook and loop closure; gel pads sewn to the inside of the knee area; reinforcing fabric in the crotch area; an embroidered logo above the right back pocket; and hemmed legs. Although you suggest classification in HTSUS 6211.33.0061 as other garments, the pants are more specifically provided for as trousers in HTSUS 6203.43.4010. The hangtag on the garment states that the gel knee inserts are unobtrusive and unnoticeable when the garment is worn and provide cushioning for the knees when the wearer is required to kneel during the workday. The knee pads are designed for the comfort and convenience of the worker, they are not visible nor bulky in the pant leg when the garment is worn, and they do not require special care, in that they may be home laundered. The garment does not provide the kind of protection that is within the scope of heading 6211. Consequently, the applicable subheading for Style “Kneedz Cargo Workpants Series 7800” will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% 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