The tariff classification of women’s shorts from Mexico

N266309 July 22, 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 shorts from Mexico Dear Mr. Rizner: In your letter dated June 8, 2015, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 2106 is a pair of women’s shorts constructed from 50% cotton and 50% polyester knit fabric. The pull-on shorts feature a 3 inch wide elasticized waistband with an inner flat twill drawstring, a gathered ruffle sewn into the waist seam, side seams and around the cuffed hemmed leg openings. The garment extends from the waist to the upper thigh area. You state in your letter that the garment will be offered in ladies’ sizes XS-2XL. Section XI, Note 2 (A) Harmonized Tariff Schedule of the United States (HTSUS), states the following, in pertinent part: "Goods classifiable in chapters 50 to 55 and a mixture of two or more textile materials are to be classified as of consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the garment is classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since style 2106 is a blend of 50% cotton and 50% polyester, the garment will be classified under the provision that occurs last; in this case it is the man-made fiber. Garments that are claimed to be constructed from such a blend are subject, upon importation, to Customs laboratory to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject garment. The applicable subheading for the shorts, Style 2106, will be 6104.63.2030, 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% 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division