The tariff classification of men’s and boys’ shorts from Mexico.

N273161 March 18, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ shorts from Mexico. Dear Mr. Rizner: In your letter dated February 2, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1117 "Mod Camo Game Short," is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 1117 falls above the knee and has a contrasting color tunnel elastic waistband with an inside drawstring; a contrasting color print design at the bottom of each leg with contrasting color piping at the upper edge of this design; and hemmed legs. Style 1117 will be imported in Adult (men’s) sizes S - 2XL. You state that the same garment will be imported as Style 1118 in Youth (boys’) sizes S - L. The applicable subheading for Style 1117 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), 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.  The applicable subheading for Style 1118 will be 6103.43.1570, HTSUS, 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: boys’: other. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division