CLA-2-62:OT:RR:NC:N3:360
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s woven shorts from China
Dear Mr. Rizner:
In your letter dated December 10, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 2428 is a pair of women’s shorts constructed from 100% polyester woven fabric. The pull-on shorts feature an inner panty-style liner, a flat elasticized waistband with an inner drawstring closure, and hemmed leg openings. The garment extends from the waist to the upper thigh area.
The applicable subheading for style 2428 will be 6204.63.3532, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The rate of duty will be 28.6 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 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 Kimberly Rackett via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division