CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ shorts from Mexico.
Dear Ms. Paitsell:
In your letter dated January 11, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 1430 "Sleet Training Short" is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. Style 1430 falls above the knee and has a tunnel elastic waistband with an inside drawstring, contrasting color fabric inserts at each side, and hemmed legs. Style 1430 will be imported in Adult (men’s) sizes S - 3XL. You stated that the same garment will be imported as Style 1431 in Youth (boys’) sizes S - L.
The applicable subheading for Style 1430 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.
The applicable subheading for Style 1431 will be 6103.43.1570, 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 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division