The tariff classification of women’s shorts from Mexico

N294849 March 19, 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 January 30, 2018, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style N8717 is a pair of women’s shorts composed of 86 percent Supplex® (nylon) and 14 percent spandex knit fabric. The snug fitting shorts feature a covered elasticized high waistband, two front seams, 3 non-functioning buttons sewn on the seams and hemmed leg openings. The garment will be imported in adult (women’s) sizes S-L. The applicable subheading for style N8717 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 synthetic 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