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

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

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

Dear Mr. Rizner:

In your letter dated December 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.

Style number 1222 is a pair of women’s shorts constructed of 90 percent polyester and 10 percent spandex knit fabric. The pull-on shorts feature an elasticized waistband, and hemmed leg openings. The garment extends from the waist to the upper thigh area. The garments will be also be imported for Girls, under style number 1223.

The applicable subheading for style 1222 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.

The applicable subheading for style 1223, will be 6104.63.2060, 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, girls’, other. The rate of duty will be 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 the 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 Kimberly Rackett at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division