CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn Francois
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shorts from Mexico
Dear Ms. Francois:
In your letter dated February 7, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 224077 “Retro BKB Short,” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The garment falls above the knee and features a tunnel elastic waistband with an inside drawstring, an embroidered logo at the upper right leg, contrasting fabric stripe overlays at each side seam and encircling each leg, a rear yoke, and hemmed leg openings. Style 224077 will be imported in Adult (men’s) sizes S – 3XL. The same garment will be imported as Style 224277 in Youth (boys’) sizes S - XL.
The applicable subheading for Style 224077 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.
The applicable subheading for Style 224277 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 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://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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division