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

N250746 March 11, 2014 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 Mexico. Dear Ms. Florentino: In your letter dated February 20, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7714 "Rival Pant" is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The pants are pull on style and feature a tunnel elastic waistband with an inside drawstring; side seam pockets; contrast color inserts and contrast color piping at the side of each leg; zippers at the lower portion of each leg; and hemmed legs. Style 7714 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 7715 in Youth (Boys’) sizes YS – YL. The applicable subheading for Style 7714 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 7715 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division