The tariff classification of women’s knit shorts from Mexico

N260707 February 10, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s knit shorts from Mexico Dear Mr. Rizner: In your letter dated December 22, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2424 is a pair of women’s shorts permanently attached to an under-short liner. The front and back panels of the outer portion of the garment are constructed from 94% polyester and 6% spandex knit fabric. The waistband and the under-short liner are constructed from 90% polyester and 10% spandex knit fabric. The liner portion has hemmed leg openings and no padding at the crotch. The outer portion extends from the waist to the upper thigh area and features an elasticized waistband, a small right inside pocket, and hemmed leg openings. The applicable subheading for style 2424 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, 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