CLA-2-61:OT:RR:NC:WA:356
Mr. Ken Skillman
Mornington Corporation
3310 Evonvale Glen
Cumming, GA 30041
RE: The tariff classification of men’s knit basketball shorts from China.
Dear Mr. Skillman:
In your letter dated May 26, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 123724 is a pair of men’s basketball shorts constructed from 95% polyester, 5% spandex, finely knit fabric. Style 123724 falls to the knee and has a tunnel elastic waistband with an inside drawstring; side seam pockets; contrasting piping on each side seam; and hemmed legs.
Although you state that you believe that Style 123724 is classifiable in 6114.30.3060, HTSUS, the shorts are more specifically provided for in heading 6103. They may be worn in a variety of activities both on and off the basketball court and are not so specialized that they can be worn only while engaged in the sport.
Consequently, the applicable subheading for Style 123724 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