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

N205237 March 21, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit pants from Vietnam. Dear Mr. Rizner: In your letter dated February 15, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style F-002 is a pair of men’s pants constructed from 100% polyester, finely knit pique fabric. The pants have a tunnel elastic waistband with an outside drawstring, side inserts of 100% polyester micromesh knit fabric, side seam pockets, and hemmed legs. Style F-002 will be imported in Adult (men’s) sizes XS - 3XL. The applicable subheading for Style F-002 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 the 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 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, Thomas J. Russo Director National Commodity Specialist Division