The tariff classification of men’s woven pants from Vietnam.

N150716 March 30, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s woven pants from Vietnam. Dear Mr. Rizner: In your letter dated February 21, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3705 “Solid Pant” is a pair of men’s pants constructed from 100% polyester, woven fabric. The lower pant legs are lined with 100% polyester woven taffeta fabric and the remainder of the garment is lined with 100% polyester mesh knit fabric. The pants have a tunnel elastic waistband with an inside drawstring, side seam pockets, ankle zippers, and hemmed legs. Style 3705 will be imported in Adult sizes XS - 3XL and LT - 3XLT. Adult sizes are made to men’s size specifications. The applicable subheading for Style 3705 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