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

N032341 August 1, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit garments from Mexico. Dear Mr. Rizner: In your letter dated April 29, 2008, and in subsequent correspondence dated June 23, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 748 “Wicking Mesh / Dazzle Game Short” is constructed from 100% polyester, finely knit mesh fabric. The garment falls below the knee and has a tunnel elastic waistband with an inside drawstring, contrasting color inserts with piping at each side, and hemmed leg openings. Style 748 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Boys’ sizes M - L as Style 749. Because Styles 748 and 749 are designed to fall below the knee, they are classified as pants. Consequently, the applicable subheading for Style 748 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 is 28.2% ad valorem. The applicable subheading for Style 749 will be 6103.43.1540, 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: boys’: other. The rate of duty is 28.2% ad valorem. Styles 748 and 749 fall within textile category designation 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division