CLA-2-61:OT:RR:NC:N3:358
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, CA 92807
RE: The tariff classification of a girl’s and women’s short from Mexico
Dear Ms. Nagel:
In your letter dated April 12, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested.
The submitted sample, Style G502C, is a girl’s short constructed of 86 percent nylon and 14 percent spandex knit fabric. The snug fitting shorts feature an enclosed elasticized waist and hemmed leg openings. Style G502C will be imported in Youth sizes S-L. The identical garment will be imported as Style G502 in Adult sizes, S-L.
The fabric has a shine on the outer surface but is not considered to be a visibly coated fabric as the term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore, HTSUS heading 6113 does not apply.
The applicable subheading for Style G502 will be 6104.63.2030, 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 synthethic fibers: Other: Other: Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style G502C will be 6104.63.2060, 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 synthethic fibers: Other: Other: Shorts: Girls’: Other.” The rate of duty will be 28.2 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 Kim Wachtel at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division