The tariff classification of shorts from Mexico

N069498 July 28, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6204.63.3540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of shorts from Mexico Dear Mr. Rizner: In your letter dated July 17, 2009 you requested a classification ruling. The submitted sample, style 1265, is a pair of women’s shorts constructed from 100 percent polyester woven fabric. The shorts feature an elasticized waistband, a knitted liner, a mesh insert on the sides and leg openings finished with capping. It will be imported in ladies’ sizes small through 2XL. You state in your letter this garment will also be imported in girls’ sizes small through large under style 1266. We are returning your sample. The applicable subheading will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shorts…woven: Of synthetic fibers: Shorts: Women’s. The duty rate will be 28.6% ad valorem. The applicable subheading will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shorts…woven: Of synthetic fibers: Shorts: Girls”. The duty rate will be 28.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division