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

N056825 May 6, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570; 6104.63.2030 Mr. Michael J. Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s, women’s, and boys’ knit shorts from Mexico. Dear Mr. Rizner: In your letter dated March 30, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 100100 “Swift/Tempo Running Short” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 100100 falls above the knee and has a tunnel elastic waistband with an inside drawstring, a 100% nylon liner, and contrasting color capping at the leg openings. Style 100100 will be imported in Men’s sizes AS – A2XL. The same garment will be imported as Style 100101 in Boys’ (Youth) sizes YM – YL and as Style 100102 in Women’s sizes AXS – A2XL. The applicable subheading for Style 100100 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 100101 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. The applicable subheading for Style 100102 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: other: other: shorts: women’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