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

N260592 February 2, 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 30, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2510 "Orbit Short" is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; side seam pockets; contrasting color mesh knit inserts at the side panels and at the top of the back panels that are constructed from 92% polyester, 8% spandex fabric; and hemmed legs. Style 2510 will be imported in Adult (Men’s) sizes XS – 3XL. You state that shorts are designed to reach above the knees of its wearer. The applicable subheading for Style 2510 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