CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ reversible knit shorts from Mexico
Dear Mr. Rizner:
In your letter dated November 24, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 1163 “Hook Shot Reversible Short,” is a pair of men’s reversible shorts constructed from two free-hanging layers of 100% polyester, finely knit fabric. The two layers are joined together at the waistband and tacked together at the bottom inner and outer seams. Style 1163 features a tunnel elastic waistband with a drawstring; contrasting color inserts at the side of each leg; and hemmed legs. The garment falls above the knee.
Style 1163 will be imported in Adult (men’s) sizes S-3XL. You state that the same garment will be imported as Style 1164 in Youth (boys’) sizes S-L.
The applicable subheading for Style 1163 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 will be 28.2% ad valorem.
The applicable subheading for Style 1164 will be 6103.43.1570, 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: boys’: other. The rate of duty will be 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 Maryalice Nowak at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division