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

N291166 November 9, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico Dear Ms. Davis: In your letter dated October 12, 2017, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 325440 “Stamford Soccer Short,” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 325440 falls above the knee and features a tunnel elastic waistband with an inside drawstring, contrasting fabric inserts at each side, and hemmed leg openings. Style 325440 will be imported in Adult (men’s) sizes S – 2XL. The same garment will be imported as Style 325441 in Youth (boys’) sizes M – L. You indicate that you also plan to import a women’s version of this garment. If you would like this office to provide you with a ruling on the women’s garment, please submit a separate request pursuant to 19 CFR 177.2, and submit a sample of the garment with your request. The applicable subheading for Style 325440 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 325441 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