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 knit shorts from Mexico.
Dear Ms. Paitsell:
In your letter dated October 7, 2016, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned.
The submitted sample, Style 224071 "Arc Short," is a pair of men’s shorts constructed from 90% polyester, 10% spandex, finely knit fabric. Style 224071 falls above the knee and has a tunnel elastic waistband with an inside drawstring; contrasting color side inserts that extend to surround the bottom of each leg; a heat seal logo at the top right side below the waistband; mesh knit fabric inserts at the back below the waistband; and hemmed legs. Style 224071 will be imported in Adult (men’s) sizes S – 3XL.
You state that the same garment will be imported as Style 224371 in ladies’ sizes XS – 2XL.
You also requested a classification ruling for Style 224371, but did not submit a sample of the garment. We cannot issue a classification ruling without a sample. If you wish to resubmit your request for classification of Style 224371 when a sample is available, please send the sample and the required information for the garment, and include this letter. Mail your request to Director, National Commodity Specialist Division Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, attn.: Binding Rulings Section.
The applicable subheading for Style 224071 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 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 https://www.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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division