The tariff classification of woman’s shorts from Mexico

N281819 January 6, 2017 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. Paitsell: In your letter dated December 2, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 224371 is a pair of woman’s shorts composed of 90 percent polyester and 10 percent spandex knit fabric. The pull-on shorts feature an enclosed elasticized waistband, an internal drawstring, triangular shaped inserts on sides and bottom, and hemmed leg openings. The back yoke at the waist is composed of 92 percent polyester and 8 percent spandex mesh knit fabric. The garment will be imported in ladies’ sizes XS-2XL. The applicable subheading for style 224371 will be 6104.63.2030, 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 and 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. 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 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