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

N283179 February 22, 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’ knit shorts from Haiti Dear Ms. Paitsell: In your letter dated December 13, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 2960 "Intensify Black Heather Training Short," is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 2960 falls above the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color inserts at each side; two front slant pockets; and hemmed legs. Style 2960 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported as Style 2961 in Youth (boys’) sizes S – L. The applicable subheading for Style 2960 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 2961 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