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

N260804 February 2, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit pants from China. Dear Ms. Paitsell: In your letter dated January 9, 2015, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. Style 229173 is a pair of men’s pants constructed from 100% polyester, finely knit fabric. Style 229173 has a tunnel elastic waistband with an inside drawstring, zippered side entry pockets; contrast color side panels; ankle zippers; and hemmed legs. Style 229173 will be imported in Adult (men’s) sizes XS - 3XL.  The applicable subheading for Style 229173 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers, …breeches and shorts (other than swimwear): trousers, … breeches and shorts: of synthetic fibers: other: other: other: other: trousers and breeches: men’s. The rate of duty is 27.9% 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 via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division