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

N251853 April 1, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit shorts from Mexico. Dear Ms. Florentino: In your letter dated March 20, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1605 "Lightening Short" is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The shorts do not cover the knees and have a tunnel elastic waistband with an inside drawstring; contrasting color inserts at the side of each leg and at the backside bottom; and hemmed legs. Style 1605 will be imported in Adult (Men’s) sizes S – 3XL. The applicable subheading for Style 1605 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division