The tariff classification of knit garments from Mexico.

N255904 August 28, 2014 CLA-2-61:OT:RR:NC:TA: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 knit garments from Mexico. Dear Ms. Florentino: In your letter dated July 30, 2014, you requested a tariff classification ruling. The submitted sample will be returned. The submitted sample, Style 1428, is a pair of men’s shorts constructed from 100% polyester knit fabric. Style 1428 does not cover the knee and has a tunnel elastic waistband with an inside drawstring, side slash pockets, and hemmed legs. Style 1428 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 1429 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 1428 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 1429 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division