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

N219161 June 18, 2012 CLA-2-61:OT:RR:NC:N3:358 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 May 22, 2012 on behalf of High Five, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 100391 for boys and Style 100390 for men, “Primo Soccer Short,” is a pair of shorts constructed from 100% polyester finely knit fabric. The loose fitting , pull-on style garment has a fully elasticized waistband with an interior tunnel adjustable drawstring and hemmed fabric at the leg openings. Style 100390 will be imported in Adult (Men’s) sizes AS through A2XL. The garment will also be imported in Youth (Boys’) sizes YXS through YL as Style 100391. The applicable subheading for Style 100390 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 rate of duty is 28.2% ad valorem. The applicable subheading for Style 100391 will be 6103.43.1570, 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: boys’: other. The rate of duty is 28.2% ad valorem. 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division