N279048 N2 Ruling Active

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

Issued September 30, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4010

Headings: 6203

Product description

The samples are being returned to you, as requested. The submitted sample, Style 1259656 “UA Launch Compression Tight,” is a pair of men’s pants constructed from 84% polyester, 16% elastane, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring; a horizontal zippered pocket at the center rear just below the waist; contrasting overlock stitching at each side and at the rear seam; and hemmed legs with reflective zippered openings at the ankles. The submitted sample, Style 1271991 “UA Coolswitch Run Tight,” is a pair of men’s pants constructed from 92% polyester, 8% elastane, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring; a horizontal zippered pocket at the center rear just below the waist; overlock stitching at the seams; two small storage pockets at the rear on each side of the garment; and hemmed legs with zippered openings at the ankles.

CBP rationale

The applicable subheading for Styles 1259656 and 1271991 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.

Full text

N279048 September 30, 2016 CLA-2:62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4010 Mr. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of men’s knit pants from Columbia. Dear Mr. McKeldin: In your letter received July 6, 2016, you requested a tariff classification ruling. The samples are being returned to you, as requested. The submitted sample, Style 1259656 “UA Launch Compression Tight,” is a pair of men’s pants constructed from 84% polyester, 16% elastane, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring; a horizontal zippered pocket at the center rear just below the waist; contrasting overlock stitching at each side and at the rear seam; and hemmed legs with reflective zippered openings at the ankles. The submitted sample, Style 1271991 “UA Coolswitch Run Tight,” is a pair of men’s pants constructed from 92% polyester, 8% elastane, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring; a horizontal zippered pocket at the center rear just below the waist; overlock stitching at the seams; two small storage pockets at the rear on each side of the garment; and hemmed legs with zippered openings at the ankles. The applicable subheading for Styles 1259656 and 1271991 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 will be 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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