The tariff classification of woman’s shorts from Mexico

N279106 October 3, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of woman’s shorts from Mexico Dear Ms. Pasitsell: In your letter dated August 15, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 25412 is a pair of woman’s shorts constructed from 100 percent polyester knit fabric. The pull-on shorts feature an enclosed elasticized waistband, an internal drawstring, triangular shaped inserts on the bottom sides and hemmed leg openings. It will be imported in ladies’ sizes WS-2XL. The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ … trousers, …. Breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthethic 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 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 Attoinette Peek-Williams at Attoinette,Peek.Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division