CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shorts from Mexico.
Dear Ms. Paitsell:
In your letter dated November 9, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.
The submitted sample, Style 35900 "Switch Up Reversible Short," is a pair of men’s reversible shorts constructed from two free-hanging layers of 92% polyester, 8% spandex, mesh knit fabric. The two layers are joined together at the waistband and tacked together at the lower side seams. Style 35900 does not cover the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color inserts at each side and at the bottom of each front panel; a contrasting color waistband at the rear; contrasting color inserts at the rear below the waistband; and hemmed legs. Style 35900 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 35901 in Youth (boys’) sizes YS - YL.
The applicable subheading for Style 35900 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 35901 will be 6103.43.1570, 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 https://www.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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division