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

N180517 September 15, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of women’s shorts from Guatemala. Dear Ms. Stanczak: In your letter dated August 3, 2011, you requested a classification ruling for a pair of women’s shorts. The submitted sample, Style #LC108, is a pair of women’s shorts constructed from 94% cotton, and 6% polyester knit fabric. The pull-on shorts feature a wide elasticized waistband with a drawstring, a screen-printed design with a heart and the words “Live Dance” on the left front panel. The garment also has short hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the shorts, Style LC108, will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, shorts, women’s. The rate of duty will be 14.9% 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