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The tariff classification of men’s and boys’ knit pants from China.
Issued December 30, 2014 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N260241 (December 30, 2014)
Tariff classification
HTS codes: 6103.43.1540, 6103.43.1520
Headings: 6103
Product description
Your sample is being returned to you, as requested. Style 7731 “Brushed Tricot Pant” is a pair of men’s pants constructed from 100% polyester, brushed tricot knit fabric. Style 7731 features an elasticized waistband with an inside drawstring; side seam pockets; and hemmed leg bottoms. Style 7731 is imported in men’s sizes S-3XL. The same garment will be imported as Style 7732 in Youth (boys’) sizes S, M, L.
CBP rationale
The applicable subheading for Style 7731 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: other: men’s. The applicable subheading for Style 7732 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers: other: boys’: other.
Full text
N260241 December 30, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from China. Dear Mr. Rizner: In your letter, dated December 12, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested. Style 7731 “Brushed Tricot Pant” is a pair of men’s pants constructed from 100% polyester, brushed tricot knit fabric. Style 7731 features an elasticized waistband with an inside drawstring; side seam pockets; and hemmed leg bottoms. Style 7731 is imported in men’s sizes S-3XL. The same garment will be imported as Style 7732 in Youth (boys’) sizes S, M, L. The applicable subheading for Style 7731 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: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 7732 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers: other: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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