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

N099579 April 29, 2010 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 March 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 345 “Velocity Track Short” is a pair of men’s shorts constructed from 100% polyester, finely knit interlock fabric. The shorts have an elasticized waistband, a self-fabric liner, and hemmed legs. Style 345 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 346 in Youth (Boys’) sizes S - L. The applicable subheading for Style 345 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 346 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. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division