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

N239825 April 4, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6103.42.1040 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from Pakistan. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 222809 "Unify Pant" is a pair of men’s pants constructed from finely knit fabric that is napped on the inside surface. The fiber content will be 60% cotton, 40% polyester in solid colors and 65% cotton, 35% polyester in heather colors. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. Style 222809 will be imported in Adult (Men’s) sizes S – 3XL. The same garment will be imported as Style 222829 in Youth (Boys’) sizes S – XL. The applicable subheading for Style 222809 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ … trousers, …knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: men’s. The rate of duty is 16.1% ad valorem. The applicable subheading for Style 222829 will be 6103.42.1040, HTSUS, which provides for men’s or boys’ … trousers, …knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: boys’: other. 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