The tariff classification of a pair of women’s and girls’ shorts from Mexico.

N161306 May 18, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s and girls’ shorts from Mexico. Dear Mr. Rizner: In your letter dated April 15, 2011, you requested a classification ruling. The submitted sample, Style #1292, is a pair of women’s “Inferno” shorts constructed from 92% polyester, and 8% spandex knit fabric. The pull-on shorts, which will be imported in women’s sizes S-2XL, feature an elasticized waistband with a drawstring, and hemmed leg openings. You state that the garment will also be imported in girls’ sizes YS-YL under Style #1293. Your sample is being returned as requested. The applicable subheading for the women’s shorts, Style 1292, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for the girls’ shorts, Style 1293, will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, girls’, other. The rate of duty will be 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 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