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

N055950 April 23, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit shorts from Mexico. Dear Mr. Rizner: In your letter dated March 16, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229506 “Men’s Torque Short” is a pair of men’s shorts constructed from 90% polyester, 10% spandex knit fabric. Style 229506 falls above the knee and has a tunnel elastic waistband with an inside drawstring, a small heat seal logo on the lower right leg near the hem, and hemmed legs. Style 229506 will be imported in Men’s sizes S - 3XL. The applicable subheading for Style 229506 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. 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