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

N248871 December 31, 2013 CLA-2-61:OT:RR:NC:N3:361 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 December 17, 2013, you requested a classification ruling on behalf of High Five. The submitted sample, Style #100164, is a pair of women’s “Side Insert VB Short” constructed from 90% polyester and 10% spandex knit fabric. The pull-on shorts will be imported in women’s sizes S-2XL. The garment features pieced construction, including two side panels; a 1 ½ inch wide fabric covered elasticized waistband and hemmed leg openings. You state that the garment will also be imported in girls’ sizes M-L as Style 100165. Your sample will be returned as requested. The applicable subheading for the women’s shorts, Style 100164, 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. The applicable subheading for the girls’ shorts, Style 100165, 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division