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

N147315 March 11, 2011 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 February 2, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 224061 “Valor Short” is a pair of men’s tri-color basketball shorts that are constructed from finely knit fabric. For white garments, the fiber content of the body of the garment is 90% polyester, 10% spandex with mesh knit inserts of 93% polyester, 7% spandex. For garments in colors, the fiber content of the body of the garment is 91% nylon, 9% spandex with mesh knit inserts of 94% nylon, 6% spandex. Style 224061 does not cover the knee and has a fabric-faced elastic waistband with an inside drawstring, mesh inserts on the back panel and at each side seam, piping near the side seam, a heat seal logo on the right hip, and hemmed legs. Style 224061 will be imported in Adult (men’s) sizes XS - 3XL. The applicable subheading for Style 224061 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. 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