The tariff classification of a pair of men’s knit pants from China.

NY M80702 March 27, 2006 CLA-2-61:RR:NC:TA:N3:356 M80702 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Robert W. Hardy International Trade Consultants, Corp. 1647 Isabella Ct. Millersville, MD 21108 RE: The tariff classification of a pair of men’s knit pants from China. Dear Mr. Hardy: In your letter dated February 28, 2006, you requested a tariff classification ruling on behalf of Sun Mountain Sports. As requested, your sample will be returned. Style “Rainflex” is a pair of men’s pants constructed from a bonded fabric composed of an outer layer of 100% polyester, flat knit tricot fabric, a middle layer of a polyurethane laminate, and an inner layer of a finely knit flat fabric. The pants feature a tunnel elastic waistband with a snap and a hook and eye closure; a fly front opening with a zipper closure; zippered slash pocket below the waist; a logo on the left leg; ankle zippers on each leg with gusset inserts; and hemmed leg openings. Although you state that you believe classification should be in heading 6113, HTSUS, the coating is not visible in cross section. Consequently, the applicable subheading for Style “Rainflex” will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers,…knitted or crocheted: of synthetic fibers: trousers: other: 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 World Wide Web at http://www.usitc.gov/tata/hts/. Style “Rainflex” falls within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov. 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