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

Ms. Autumn Francois
Augusta Sportswear
425 Park West Drive
Grovetown, Georgia 30813

RE: The tariff classification of women’s and girls’ knit shorts from Mexico

Dear Ms. Francois:

In your letter dated February 21, 2020, you requested a tariff classification ruling. As requested, your sample will be returned.

The submitted sample, style 228311 “Sublimated Ladies Basketball Short,” is a pair of women’s shorts constructed of 100% polyester, knit fabric. Style 228311 falls above the knee and has a contrasting color, tunnel elastic waistband, with an inside drawstring, a print logo below the front right side waistband, contrasting color stripes, which encircle the bottom of each leg, and hemmed leg openings. Style 228311 will be imported in Ladies sizes XS – 2XL. The same garment will be imported as Style 228211 Girls’ (Youth) sizes S – XL.

The applicable subheading for style 228311 will be 6104.63.2030 for, 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 an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for style 228211 will be 6104.63.2060 for, 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 an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other. 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 Antoinette [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division