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

N237257 February 7, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of men’s knit pants from Pakistan. Dear Ms. Zarzecki: In your letter dated January 8, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ380 is a pair of men’s pants constructed of 68% cotton, 32% polyester, finely knit fabric that is napped on the inside surface. Style EZ380 features a covered elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. You state that the garment will be imported in men’s sizes S – 2XL. The applicable subheading for Style EZ380 will be 6103.42.1020, 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 cotton: trousers, breeches and shorts: trousers: men’s. The rate of duty is 16.1% 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