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

N281388 December 16, 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 November 9, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 25420 "Ionic Soccer Short," is a pair of men’s shorts constructed of 100% polyester, micromesh knit fabric. Style 25420 does not cover the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color print fabric inserts at each side panel; and hemmed legs. Style 25420 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 25421 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 25420 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 25421 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