CLA-2-61:OT:RR:NC:N3:361
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, California 92807
RE: The tariff classification of woman’s and girl’s shorts from Mexico
Dear Ms. Nagel:
In your letter dated September 1, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 4N5505 is a woman’s short composed of 94 percent cotton and 6 percent spandex knit fabric. The pull-on shorts feature a stitched on waistband that dips lower in the front and hemmed leg openings. The garment extends from the waist to the thigh. It will be imported in women’s sizes S-XL. Style N5505C will be imported in children’s sizes S-L.
The applicable subheading for style 4N5505 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Women’s.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style 4N5505C will be 6104.62.2060, HTSUS, which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Girls’: Other.” The rate of duty will be 14.9 percent 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 https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division