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

N280829 December 2, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit pants from Mexico. Dear Ms. Paitsell: In your letter dated October 7, 2016, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 229171 "Performance Fleece Pant," is a pair of men’s pants constructed from 100% polyester, knit fabric. Style 229171 has a tunnel elastic waistband with an inside drawstring; side seam pockets; and hemmed legs. Style 229171 will be imported in Adult (men’s) sizes XS – 3XL. The applicable subheading for Style 229171 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 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 https://www.usitc.gov/current/. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division