CLA-2-61:OT:RR:NC:WA:356

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s knit shorts from Mexico.

Dear Mr. Rizner:

In your letter dated January 4, 2010, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.

Style 224057 “Basketball Short” is a pair of men’s shorts constructed from 91% nylon, 9% spandex, finely knit fabric. Style 224057 does not cover the knee and has a fabric faced elastic waistband with an inside drawstring, mesh knit inserts on each side, and hemmed legs. Style 224057 will be imported in Adult (men’s) sizes S - 3XL.

The applicable subheading for Style 224057 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 is 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division