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

N237722 January 30, 2013 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 a pair of women’s knit shorts from Mexico. Dear Ms. Florentino: In your letter dated January 21, 2013 you requested a tariff classification ruling on behalf of High Five. The submitted sample, Style number 100562 “Women’s Four Panel Short”, is a pair of women’s shorts constructed of 90 percent polyester and 10 percent spandex knit fabric. The pull-on shorts feature a 1 ½ in wide elasticized waistband, and short hemmed leg openings. The garment extends from the waist to the upper thigh area. It will be imported in ladies’ sizes WXS through W2XL. We are returning your sample as requested. The applicable subheading for the shorts, style number 100562, 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. 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