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N306001 N3 Ruling Active

The tariff classification of men’s knit pants from Mexico

Issued September 24, 2019 by U.S. Customs and Border Protection.

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N3 N306001 (September 24, 2019)

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 229562 “Adult Retro Pants,” is a pair of men’s pants constructed from 100% polyester, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, mesh knit pocket bags, contrasting color stripes on the upper and lower outer side portions of each leg, side seam zippers at the lower portion of each leg, a heat seal logo on the lower right leg, a right rear pocket, and hemmed leg openings with side vents. Style 229562 will be imported in Adult (men’s) sizes S – 3XL.

Full text

N306001 September 24, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit pants from Mexico Dear Ms. Francois: In your letter dated August 28, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 229562 “Adult Retro Pants,” is a pair of men’s pants constructed from 100% polyester, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring, side seam pockets, mesh knit pocket bags, contrasting color stripes on the upper and lower outer side portions of each leg, side seam zippers at the lower portion of each leg, a heat seal logo on the lower right leg, a right rear pocket, and hemmed leg openings with side vents. Style 229562 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229662 in Youth (boys’) sizes S – XL. The applicable subheading for Style 229562 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers,… 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 229662 will be 6103.43.1540, HTSUS, which provides for: Men’s or boys’… trousers,… breeches and shorts, 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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