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

N055947 April 21, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ reversible knit shorts from Mexico. Dear Mr. Rizner: In your letter dated March 17, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 691 “Reversible Wicking Game Short” is a pair of men’s reversible shorts constructed from 100% polyester, knit fabric. Style 691 falls above the knee and has a tunnel elastic waistband with a drawstring, contrasting color inserts at each side, and hemmed legs. Style 691 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Boys’ (Youth) sizes S - L as Style 692. The applicable subheading for Style 691 will be 6103.43.1550, 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: shorts: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 692 will be 6103.43.1570, 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: shorts: boys’: other. The rate of duty is 28.2% ad valorem. 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