The tariff classification of men’s knit pants from Cambodia.

N140729 February 2, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. William R. Hoseney Honig’s Whistle Stop 7136 Jackson Road Ann Arbor, MI 48103 RE: The tariff classification of men’s knit pants from Cambodia. Dear Mr. Hoseney: In your letter dated December 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Item P28 “Referee Pant” is a pair of men’s pants constructed from 100% polyester, knit fabric. The pants have a wide waistband with five belt loops; an embroidered logo on the back belt loop; a zippered fly with two snap closures on the waistband; quarter pockets at each side; a welt pocket with a flap and a button closure on the left rear panel; a welt pocket on the right rear panel; and elasticized leg openings. You state that the garment is worn while officiating at sporting events. The applicable subheading for Item P28 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. 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