N098095 N0 Ruling Active

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

Issued April 16, 2010 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 5939 is a pair of men’s pull-on pants constructed from 90% cotton, 10% spandex, heavy weight jersey knit fabric. The pants have a tunnel elastic waistband and unfinished hems at the leg openings.

CBP rationale

The applicable subheading for Style 5939 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: trousers: men’s.

Full text

N098095 April 16, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of men’s knit pants from China. Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5939 is a pair of men’s pull-on pants constructed from 90% cotton, 10% spandex, heavy weight jersey knit fabric. The pants have a tunnel elastic waistband and unfinished hems at the leg openings. The applicable subheading for Style 5939 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: trousers: 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/. 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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