N239834 N2 Ruling Active

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

Issued April 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6103.43.1540, 6103.43.1520

Headings: 6103

Product description

As requested, your sample will be returned. Style 229036 "Vigor Pant" is a pair of men’s pants constructed from 100% polyester, finely knit double pique fabric. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, contrast color inserts at each side of the back panel, a heat seal logo on the lower bottom right leg, zippers at the ankles, and hemmed legs. Style 229036 will be imported in Adult (Men’s) sizes S – 3XL.

CBP rationale

The applicable subheading for Style 229036 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 229236 will be 6103.43.1540, 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

N239834 April 4, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from China. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229036 "Vigor Pant" is a pair of men’s pants constructed from 100% polyester, finely knit double pique fabric. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, contrast color inserts at each side of the back panel, a heat seal logo on the lower bottom right leg, zippers at the ankles, and hemmed legs. Style 229036 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229236 in Youth (Boys’) sizes S – XL. The applicable subheading for Style 229036 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 is 28.2% ad valorem. The applicable subheading for Style 229236 will be 6103.43.1540, 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 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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