CLA-2-61:OT:RR:NC:N3:361

Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, Georgia 30813

RE: The tariff classification of woman’s shorts from Mexico

Dear Ms. Pasitsell:

In your letter dated July 22, 2016, you requested a tariff classification ruling, The sample will be returned to you, as requested.

Style 229350 is a pair of shorts composed of 50 percent polyester, 37 percent cotton, 13 percent rayon knit fabric. The garment features a 2 inch wide elasticized waistband, a front inside drawstring closure, a small heat seal logo on the bottom right leg, side vents and hemmed leg openings. The pull-on shorts extend from the waist to the upper thigh and will be imported in junior sizes XS-2XL.

The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ … trousers, …. Breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthethic fibers: Other: Other, Shorts: Women’s. 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 [email protected].

Sincerely,

Steven Mack
Director
National Commodity Specialist Division