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

N283281 February 28, 2017 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 January 31, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 2620 “Hyperform Compression Tight," is a pair of men’s pants constructed from 84 % polyester, 16% spandex, finely knit fabric. Style 2620 is ankle length and features an exposed elastic waistband measuring approximately one and one half inches wide; a two-ply constructed front gusset; flatlock stitching at the seams; and hemmed legs. Style 2620 will be imported in Adult (men’s) sizes XS – 3XL. The applicable subheading for Style 2620 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 (other than swimwear), knitted or crocheted: 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://hts.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