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

N287985 July 13, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico Dear Ms. Shipp: In your letter dated July 5, 2017, you requested a tariff classification ruling on behalf of High Five. Your sample will be returned, as requested. Style 325430 “Prevail Short” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 325430 falls above the knee. The garment features a tunnel elastic waistband with an inside drawstring amd hemmed leg openings. Style 325430 will be imported in Adult (men’s) sizes S – 2XL. The same garment will be imported as Style 325431 in Youth (boys’) sizes XS – L. The applicable subheading for Style 325430 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 325431 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://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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division