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N283277 N2 Ruling Active

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

Issued March 3, 2017 by U.S. Customs and Border Protection.

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N2 N283277 (March 3, 2017)

Tariff classification

HTS codes: 6103.43.1540, 6103.43.1520

Headings: 6103

Product description

As requested, your sample will be returned. The submitted sample, Style 2618 “Hyperform Compression Calf Length Tight," is a pair of men’s pants constructed from 84% polyester, 16% spandex, finely knit fabric. Style 2618 is calf length and features an exposed elastic waistband measuring one and one half inches wide; a two-ply constructed front gusset; flatlock stitching at the seams; and hemmed legs. Style 2618 will be imported in Adult (men’s) sizes S – 3XL.

CBP rationale

The applicable subheading for Style 2618 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The applicable subheading for Style 2619 will be 6103.43.1540, HTSUS, which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’: other.

Full text

N283277 March 3, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pants from Mexico Dear Ms. Paitsell: In your letter dated January 31, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 2618 “Hyperform Compression Calf Length Tight," is a pair of men’s pants constructed from 84% polyester, 16% spandex, finely knit fabric. Style 2618 is calf length and features an exposed elastic waistband measuring one and one half inches wide; a two-ply constructed front gusset; flatlock stitching at the seams; and hemmed legs. Style 2618 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 2619 in Youth (boys’) sizes M – L. The applicable subheading for Style 2618 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for Style 2619 will be 6103.43.1540, HTSUS, which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’: other. The rate of duty will be 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

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