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

N238736 March 4, 2013 CLA-2-61:OT:RR:NC:N3:358 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 February 15, 2013, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, Style #1336, is a pair of girl’s “Stride Shorts” constructed from 90% polyester, 10% spandex knit fabric. The pull-on shorts will be imported in girl’s sizes S-L. They feature piece construction, including two front panels, a rear panel, three stacked side seam panels and a separate inseam panel. The shorts have a 1 ½ inch wide fabric covered elasticized waistband and hemmed fabric at the leg openings. You state that the garment will also be imported in women’s sizes S-2XL as Style 1335. The applicable subheading for the girls’ shorts, Style 1336, 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. The applicable subheading for the women’s shorts, Style 1335, 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division