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

N163915 June 1, 2011 CLA-2-61:OT:RR:NC:N3:356 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 April 28, 2011, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested your sample will be returned. Style 229555 “Hustle Short” is a pair of men’s shorts constructed from 100% polyester, finely knit interlock fabric. The garment does not cover the knee and has a tunnel elastic waistband with an inside drawstring, a heat seal logo on the lower right leg, and hemmed legs. Style 229555 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 229255 in Youth (Boys’) sizes YS – YL. The applicable subheading for Style 229555 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 duty rate is 28.2% ad valorem. The applicable subheading for Style 229255 will be 6103.43.1570, 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 duty rate 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 the 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