The tariff classification of women’s shorts from China and Australia

N253325 September 25, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. David Harmon Huish Outdoors 1540 North 2200 West Salt Lake City, UT 84116 RE: The tariff classification of women’s shorts from China and Australia Dear Mr. Harmon: In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The remaining portion of your sample will be returned. Style SSPSP18(12) is a pair of women’s shorts constructed from a bonded fabric consisting of an outer layer of 66% polyester, 26% nylon, and 8% elastane knit fabric bonded to 100% polyester knit fabric. The waist of the tightly-fitted shorts is cut straight across in the front and round in the rear. The garment extends from the waist to the mid-thigh area and features an inner drawcord tightening at the waist and elastic capping fabric at the bottom edges of the thigh area. Laboratory analysis has determined that the inner layer of fabric of style SSPSP18(12) is of weft knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. The applicable subheading for style SSPSP18(12) will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The rate of duty will be 28.2 percent 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 Director National Commodity Specialist Division