The tariff classification of men’s pants from Australia and China.

N253350 October 30, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. David Harmon Huish Outdoors 1540 North 2200 West Salt Lake City, UT 84116 RE: The tariff classification of men’s pants from Australia and China. Dear Mr. Harmon: In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample is being returned. The submitted sample, Style SSPLPXSM “Men’s Paddling Long Pants,” is a pair of men’s stirrup pants constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, face knit fabric, a middle layer of polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric that is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction that is brushed in later finishing. Style SSPLPXSM features a fabric covered tunnel cord drawstring with a cord lock; the “SHARKSKIN” logo on the right leg and on the rear panel; and stirrups, which are finished with elasticized capping. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style SSPLPXSM will be 6103.43.1520, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s or boys’ … trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division