The tariff classification of shorts from Mexico

N213256 April 17, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of shorts from Mexico Dear Ms. Florentino: In your letter dated April 3, 2012, you requested a tariff classification ruling. The submitted sample, style 337, is a pair of woman’s “Sprint” shorts constructed of 92 percent polyester and 8 percent spandex wicking mesh fabric. The pull-on shorts feature a covered elastic waistband; a small heat seal logo inside; matching inner lining brief with leg elastic; a seam cut up by the edge of each leg-side vents; contrast color side panel inserts; and hemmed leg openings. It will be imported in ladies’ sizes S through 2XL. We are returning your sample as requested. The applicable subheading for the shorts, style number 337, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division