The tariff classification of women’s knit shorts from Vietnam

N251822 April 16, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s knit shorts from Vietnam Dear Mr. Maher: In your letter dated March 20, 2014, you requested a tariff classification ruling on behalf of your client, Jacques Moret. Your sample will be returned as requested. Style 17531716 is a pair of women’s shorts constructed from 90% polyester and 10% spandex knit fabric. The pull-on shorts feature a flat elasticized waistband and hemmed leg openings. The garment extends from the waist to the thigh area. The applicable subheading for style 17531716 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 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division