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

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a pair of women’s knit shorts from Bangladesh.

Dear Ms. Stanczak:

In your letter dated January 25, 2011, you requested a tariff classification ruling for a pair of women’s knit shorts. The submitted sample, Style #CS200, is a pair of women’s knit shorts constructed from 100% acrylic knit fabric. The pull-on shorts feature a flat waistband, and short rib knit leg openings.

Your sample is being returned as requested.

The applicable subheading for the shorts, Style CS200, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% ad valorem.

We are returning your sample as you requested. 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 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,


Robert B. Swierupski
Director
National Commodity Specialist Division