The tariff classification of men’s pants from China.

N249936 February 19, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Avenue Portland, OR 97227 RE: The tariff classification of men’s pants from China. Dear Mr. Clancey: In your letter dated January 20, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned. The submitted sample, Style GML14F15 “Mind Ride Lounger Pant,” is a pair of men’s pants constructed from 57% Cocona™ polyester, 43% polyester, finely knit French terry fabric. The pants are pull-on style and feature a fabric covered elasticized waist, zippered side entry pockets, a pin tuck detailing on each leg, and hemmed leg openings. The applicable subheading for Style GML14F15 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division