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

N260465 January 16, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico. Dear Mr. Rizner: In your letter dated December 23, 2014, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229512 "Torpedo Short" is a pair of men’s shorts constructed from 92% polyester, 8% spandex, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; side seam pockets; contrasting color inserts at the side of each leg and at the backside bottom; a heat seal logo on lower right leg near the hem; and hemmed legs. Style 229512 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229212 in Youth (Boys’) sizes S – XL. You state that shorts are designed to reach above the knees of its wearer. The applicable subheading for Style 229512 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. The applicable subheading for Style 229212 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@cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division