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

N282644 January 31, 2017 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’ reversible knit shorts from Mexico Dear Ms. Paitsell: In your letter dated January 16, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1168 "Alley Oop Reversible Short," is a pair of men’s reversible shorts constructed from two free-hanging layers of 100% polyester, finely knit fabric. The two layers are joined together at the waistband and tacked together at the bottom inner seams. Style 1168 falls above the knee and has a tunnel elastic waistband with a drawstring; contrasting color inserts and piping on each side panel; and hemmed legs. Style 1168 will be imported in Adult (men’s) sizes S - 2XL. You state that the same garment will be imported as Style 1169 in Youth (boys’) sizes S - L . The applicable subheading for Style 1168 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 1169 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