The tariff classification of woman’s and girl’s shorts from Mexico

N275881 June 20, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.:6104.63.2030; 6104.63.2060 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s and girl’s shorts from Mexico Dear Ms Paitsell: In your letter dated May 12, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 962 is a pair of women’s knit shorts constructed from 90% polyester, 10% spandex knit fabric. The garment features a enclosed elasticized waist with an internal drawstring and hemmed fabric at the leg openings. You state the pull-on shorts will be imported in ladies’ sizes S-2XL and the identical garment as style 963 in girls’ sizes S-L. The applicable subheading for style 962 will be 6104.63.2030 for, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s”. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 963 will be 6104.63.2060, HTSUS, which provides for for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other”. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division