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

N279111 October 6, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico. Dear Ms. Paitsell: In your letter dated August 15, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 35860 "Comet Short," is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 35860 falls above the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color side inserts; contrasting color piping at each side; and hemmed legs. Style 35860 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 35861 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 35860 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 will be 28.2% ad valorem.  The applicable subheading for Style 35861 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 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 https://www.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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division