CLA-2-61:OT:RR:NC:N3:358
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of boys’ knit shorts from Mexico.
Dear Ms. Florentino:
In your letter dated April 12, 2013, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 224265 “Prodigy Short” is a pair of boy’s shorts constructed from 100% polyester, finely knit fabric. The shorts do not cover the knee and have a tunnel elastic waistband with an inside drawstring and hemmed fabric at the leg openings. The garment will be imported in Youth (boys’) sizes YS-YXL.
The applicable subheading for Style 224265 will be 6103.43.1570, 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: boys’: other. 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Thomas J. Russo
Director,
National Commodity
Specialist Division