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

N179837 September 9, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a pair of women’s knit shorts from Mexico. Dear Mr. Rizner: In your letter dated August 8, 2011, on behalf of your client Jones and Mitchell, you requested a tariff classification ruling for a pair of women’s knit “Super” shorts. The submitted sample, Style #114422, is a pair of women’s knit shorts constructed from 50% cotton and 50% polyester knit fabric. The pull-on shorts feature a wide elasticized waistband with a drawstring, and overlock stitching finishing the short leg openings. You state that the garment will be imported in women’s sizes S-XL. Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. Your sample is being returned as requested. The applicable subheading for the shorts, Style 114422, 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. 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