The tariff classification of men’s knit pants from Jordan

N299726 August 22, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Ms. Heather Ewald Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s knit pants from Jordan Dear Ms. Ewald: In your letter dated August 1, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style B9430, is a pair of men’s pants which you identify as tights intended as outerwear for running. The main body of the garment is constructed from 93% polyester, 7% spandex, fleece fabric that is napped on the inside surface. You state that the weight of this fabric is 290 grams per square meter. The rear knee and rear calf inserts are constructed of 87% polyester, 13% spandex, finely knit fabric that is lightly brushed on the inside surface. Style B9430 is of pieced construction and features a 1½-inch-wide, exposed elastic waistband with a rectangular heat seal logo on the front; a mesh knit front gusset with an inside pocket for a cup; mesh knit inserts at the crotch and at the upper rear portion of the garment below the waistband; flatlock stitching at the seams, a portion of which is of a contrasting color; a 2½-inch-wide reflective strip at each rear calf; and long, hemmed legs. The applicable subheading for Style B9430 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. 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