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

N239827 April 4, 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 March 15, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 338 “Solid Split Short,” is a pair of men’s shorts constructed from 92% polyester, 8% spandex, mesh knit fabric. The garment features a brief-styled liner constructed from 100% polyester, finely knit interlock fabric. Style 338 does not cover the knee and has a self-fabric covered elasticized waistband, reinforcement at the side seams, self-fabric capping at the leg openings, and curved side vents. Style 338 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 339 in Youth (boys’) sizes S - L. The applicable subheading for Style 338 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 339 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