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

N204695 March 16, 2012 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 February 6, 2012, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 100830 “ADT Varsity Perf II BK Short” is a pair of men’s shorts constructed from 92% polyester, 8% spandex, finely knit fabric. The garment does not cover the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color side panels; narrow, contrasting color piping on the side panels; and hemmed legs. Style 100830 will be imported in Adult (Men’s) sizes AS - A2XL. The same garment will be imported as Style 100831 in Youth (Boys’) sizes YS – YL. The applicable subheading for Style 100830 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 100831 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division