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N053195 N0 Ruling Active

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

Issued March 27, 2009 by U.S. Customs and Border Protection.

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N0 N053195 (March 27, 2009)

Tariff classification

HTS codes: 6103.43.1540, 6103.43.1520

Headings: 6103

Product description

As requested, your sample will be returned. Style 5515 “Wicking Fleece Sweatpant” is a pair of men’s pants constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. Style 5515 will be imported in Men’s sizes S - 3XL. The same garment will be imported as Style 5516 in Boys’ (Youth) sizes S – L.

CBP rationale

The applicable subheading for Style 5515 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The applicable subheading for Style 5516 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’: other.

Full text

N053195 March 27, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from Kenya. Dear Mr. Rizner: In your letter dated April 29, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5515 “Wicking Fleece Sweatpant” is a pair of men’s pants constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed legs. Style 5515 will be imported in Men’s sizes S - 3XL. The same garment will be imported as Style 5516 in Boys’ (Youth) sizes S – L. The applicable subheading for Style 5515 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …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. The applicable subheading for Style 5516 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’: other. 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/. 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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