The tariff classification of women’s knit shorts from Mexico

N261549 March 9, 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 January 30, 2015, you requested a classification ruling. Your sample will be returned as requested. Style 228311 is a pair of women’s shorts constructed from 100% polyester knit fabric. The pull-on shorts feature an elasticized waistband, an inside drawstring, and hemmed leg openings. The shorts extend to just above the knees. The applicable subheading for style 228311 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 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 Kimberly Rackett at kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division