The tariff classification of women’s shorts from Mexico

N293955 February 27, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of women’s shorts from Mexico Dear Ms. Nagel: In your letter dated December 8, 2017, you requested a tariff classification ruling, The sample will be returned to you, as requested. Style FW133 is a pair of shorts composed of 86 percent nylon, and 14 percent spandex knit fabric. The pull-on shorts feature a 3 inch banded waistband and hemmed bottoms. The garment will be imported in adult sizes P-XL. The applicable subheading for style FW133 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: 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 Antoinette Peek-Williams at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division