CLA-2-61:OT:RR:NC:N3:356
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of men’s knit shorts from China.
Dear Mr. Salvato:
In your letter dated October 8, 2014, you requested a tariff classification ruling on behalf of Team Beans LLC. As requested, your sample will be returned.
The submitted sample, Style SRTNFPYSHTSF "Shatter Print Shorts," is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; two side entry pockets with mesh fabric bags; a logo located under the waistband at the top left leg; a logo on the lower portion of the right leg; and hemmed legs. .
The applicable subheading for Style SRTNFPYSHTSF 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 the 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 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division