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

N218498 May 24, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s and girls’ shorts from Mexico. Dear Ms. Florentino: In your letter dated May 17, 2012, you requested a classification ruling. The submitted sample, Style #985, is a pair of women’s “Sassy” shorts constructed from 100% polyester mesh knit fabric. The pull-on shorts, which will be imported in women’s sizes AS-A2XL, feature an elasticized waistband and short hemmed leg openings. The shorts are lined with contrasting color mesh knit fabric. You state that the garment will also be imported in girls’ sizes YS-YL under Style #986. Your sample is being returned as requested. The applicable subheading for the women’s shorts, Style 985, 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. The applicable subheading for the girls’ shorts, Style 986, will be 6104.63.2060, 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, girls’, other. 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, Thomas J. Russo Director National Commodity Specialist Division