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

N216854 June 7, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico. Dear Ms. Florentino: In your letter dated March 3, 2012, which was received by this office on May 8, 2012. you requested a tariff classification ruling. As requested, your sample will be returned. Style 335 “Sprint Short” is a pair of men’s shorts constructed from 92% polyester, 8% spandex finely knit pinhole mesh fabric. Style 335 does not cover the knee and has a fully elasticized waistband; contrasting color inserts at each side; a brief-style liner; and a hemmed bottom with side slits. Style 335 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 336 in Youth (Boys’) sizes S - L. The applicable subheading for Style 335 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 336 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