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

N238739 March 12, 2013 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 February 12, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1185 “Winning Streak Short,” is a pair of men’s shorts constructed from 100% polyester, finely knit interlock fabric with side inserts of 92% polyester, 8% spandex mesh knit fabric. Style 1185 does not cover the knee and has a tunnel elastic waistband with an inside drawstring, contrasting color overlays at the bottom of each leg and on the side inserts, and hemmed legs. Style 1185 will be imported in Adult (men’s) sizes AS – A3XL. You state that the same garment will be imported as Style 1186 in Youth (boys’) sizes YXS - YL. The applicable subheading for Style 1185 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 1186 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 rate of duty 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