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

NY K87134 July 13, 2004 CLA-2-61:RR:NC:TA:N3:356 K87134 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Anna Lynn Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boys’ knit pants from China. Dear Ms. Lynn: In your letter dated June 16, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style 730 ”Brushed Tricot Pant” is a pair of men’s pants (sizes XS through 3XL) constructed from 100 percent polyester, finely knit tricot fabric that is brushed on the inside surface. The pants are a pull on style with no fly and feature a tunnel elastic waistband with an inside drawstring; side seam pockets; zippered openings on the lower outseam extending from below the knee to the bottom of the leg and hemmed leg openings. . You state that the same garment will be imported in boys’ (youth) sizes S through L, as Style 731. The applicable subheading for Style 730 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers … men’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 731 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers: boys’: other. The rate of duty will be 28.2 percent ad valorem. Styles 730 and 731 fall within textile category designation 647. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division