The tariff classification of a girl’s and woman’s short from Mexico

N286035 May 31, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of a girl’s and woman’s short from Mexico Dear Ms. Nagel: In your letter dated April 11, 2017, you requested a tariff classification ruling. The sample was destroyed during our examination. The submitted sample, Style N8644C, described as a “High Waist Metallic Dance Short,” is a girl’s short constructed of 80 percent nylon and 20 percent spandex knit fabric. The snug fitting short features a high waist; a fold over, 4 inch wide waistband; a 1 ¾ inch inseam; and hemmed leg openings. Style N8644C will be imported in girls’ sizes S-L. The same item will be entered under Style N8644 in women’s sizes, S-XL. The fabric has a shine on the outer surface but is not considered to be a visibly coated fabric as the term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore, HTSUS heading 6113 does not apply. The applicable subheading for Style N8644 will be 6104.63.2030, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style N8644C will be 6104.63.2060, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Girls’: Other.” 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steve Mack Director National Commodity Specialist Division