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

N260466 January 16, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s 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 224069 "Nuclear Short" is a pair of men’s reversible shorts constructed from two free hanging layers of 100% polyester, finely knit fabric. The two layers are joined together at the waistband and tacked together at the bottom inner and outer seams. Style 224069 features a tunnel elastic waistband with a drawstring; contrasting color inserts at the side of each leg; and hemmed legs. Style 224069 will be imported in Adult (Men’s) sizes S – 3XL. You state that shorts are designed to reach above the knees of its wearer. The applicable subheading for Style 224069 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 Director National Commodity Specialist Division