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

N186920 October 28, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1550 Mr. Ken Skillman Mizuno USA, Inc. 4925 Avalon Ridge Parkway One Jack Curran Way Norcross, GA 30071 RE: The tariff classification of men’s knit running pants and shorts from China. Dear Mr. Skillman: In your letter dated September 28, 2011, you requested a tariff classification ruling. Your samples will be returned, as requested. Style 420972 is a pair of men’s running pants constructed from 92% polyester, 8% spandex, finely knit fabric that is brushed on the inside surface. Style 420972 has a tunnel elastic waistband with an inside drawstring; a small key pocket on the inner left front panel; a small center back pocket below the waistband; a reflective logo on the left leg; and tapered, hemmed legs with ankle zippers. Style 420897 is a pair of men’s running shorts constructed from 92% polyester, 8% spandex finely knit fabric. The shorts do not cover the knee and have a tunnel elastic waistband with an inside drawstring; a small key pocket on the inner left front panel; a small, zippered, center back mesh pocket below the waistband; a reflective logo on the left leg; mesh fabric inserts on the side panels; and hemmed legs. Although you request classification as body supporting garments, the pants and shorts do not provide sufficient support to warrant classification in HTSUS 6212.90.0030. Consequently, the applicable subheading for Style 420972 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, beeches and shorts: other: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 420897 will be 6103.43.1550, HTSUS, which provides for men’s or boys’:… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, beeches and shorts: other: shorts: men’s. The rate of duty is 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 the 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