The tariff classification of women’s and girls’ shorts from Mexico

N287983 July 27, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shorts from Mexico Dear Ms. Shipp: In your letter dated July 5, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1423 “Octane Short” is a pair of ladies’ shorts composed of 100 percent polyester knit fabric. The garment features a tunnel waistband with an inside drawsting and hemmed leg openings. The pull on shorts will be imported in ladies’ sizes S-2XL and the identical garment will be imported as style 1424 in girls’ sizes S-L. The applicable subheading for style 1423 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. The applicable subheading for style 1424 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: 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 Antoinette Peek-Williams at Antoinette Peek-Williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division