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

N210377 April 16, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from Oman. Dear Ms. Wooley: In your letter dated March 19, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229132 “Traction Double Pique Pant” is a pair of men’s pants constructed from 100% polyester, finely knit double pique fabric. The pants have a tunnel elastic waistband with an inside drawstring, side seam pockets, ankel zippers, and hemmed leg openings. There are inserts of 100% polyester micromesh knit fabric at the inseam gusset and along the side seams extending to the back of each knee. Style 229132 will be imported in Adult (men’s) sizes XS - 3XL. The same garment will be imported as Style 229232 in Youth (boys’) sizes S – XL. The applicable subheading for Style 229132 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 229232 will be 6103.43.1540, 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 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