M83767 M8 Ruling Active

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

Issued June 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6103.42.1020

Headings: 6103

Product description

As requested, your sample will be returned. Style G2083 is a pair of men’s pants constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The pants have a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs.

CBP rationale

The applicable subheading for Style G2083 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s.

Full text

NY M83767 June 22, 2006 CLA-2-61:RR:NC:TA:N3:356 M83767 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Jenny Helm Gear For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of men’s knit pants from Guatemala. Dear Ms. Helm: In your letter dated May 22, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style G2083 is a pair of men’s pants constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The pants have a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. The applicable subheading for Style G2083 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 16.1% 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 G2083 falls within textile category designation 347. 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

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