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

N303145 March 19, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030, 6104.63.2060 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s and girls’ shorts from Mexico Dear Ms. Nagel: In your letter dated February 21, 2019, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 345592 “TruHit VB Short”, is a pair of women’s shorts composed of 88 percent polyester and 12 percent spandex knit fabric. The snug fitting shorts feature a covered elasticized high waistband, a lined crotch gusset, and a hemmed bottom. The garment will be imported in adult (women’s) sizes S-3XL, and the identical garment, style 345593, in child (girls’) sizes S-L. The applicable subheading for style 345592 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. The applicable subheading for style 345593 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: Trousers, bib and brace overalls, breeches and shorts: Of synthethic 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 Mack Director National Commodity Specialist Division