The tariff classification of men’s knit pants from Columbia. Correction to Ruling N279048.

N280657 November 8, 2016 CLA-2:61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Ms. Patricia McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of men’s knit pants from Columbia. Correction to Ruling N279048. Dear Ms. McKeldin: This replaces Ruling N279048, dated September 30, 2016, which contained a clerical error. In that ruling, the classification of Styles 1259656 and 1271991 was inadvertently stated to be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS). A complete corrected ruling follows. 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 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 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