CLA-2-61:OT:RR:NC:WA:356

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s knit shorts from Mexico.

Dear Mr. Rizner:

In your letter dated January 14, 2010, you requested a tariff classification ruling on behalf of Holloway Sportwear. As requested, your sample will be returned.

Style 229507 “Speed” is a pair of men’s shorts constructed from 100% polyester, finely knit, closed hole mesh fabric. Style 229507 falls above the knee and has a tunnel elastic waistband with an inside drawstring, a small heat seal logo on the lower right leg, and hemmed legs. Style 229507 will be imported in Adult (men’s) sizes XS - 3XL.

The applicable subheading for Style 229507 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 is 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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division