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

N286378 June 5, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2060; 6104.63.2030 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 12, 2017, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample, Style BT5071C, is described as “banded shorts” composed of 84 percent nylon and 16 percent spandex knit fabric. The close fitting short features an enclosed elasticized banded waist and banded leg openings. It will be imported in Youth sizes S-L. The identical garment will be imported as Style BT5071 in Adult sizes S-XL. The applicable subheading for Style BT5071C will be 6104.63.2060, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthethic fibers: Other: Other: Shorts: Girls: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style BT5071 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 synthethic 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 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, Steven Mack Director National Commodity Specialist Division