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

N064858 July 9, 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’ knit shorts from Mexico. Dear Mr. Rizner: In your letter dated June 3, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 460 “Wicking Soccer Short with Piping” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 460 falls above the knee and has a tunnel elastic waistband with an inside drawstring, contrasting piping in each side seam, and hemmed legs. Style 460 will be imported in Adult (Men’s) sizes AS through A-XXL. The same garment will be imported in Youth (Boys’) sizes XXS through YL as Style 461. The applicable subheading for Style 460 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 461 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