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 girls’ and women’s shorts from Mexico
Dear Ms. Nagel:
In your letter dated December 8, 2017, you requested a tariff classification ruling. You submitted a sample with your request. The sample will be returned to you, as requested.
The submitted sample, Style NL5015C “Dance Shorts,” is a pair of girl’s shorts constructed of 86 percent nylon and 14 percent spandex knit fabric. The snug fitting shorts feature an enclosed elasticized waistband, a 1 ¾ inch inseam, and hemmed leg openings. Style NL5015C will be imported in children’s (girls’) sizes S-L. The identical garment will be imported as Style NL5015 in adult (women’s) sizes S-XL.
The applicable subheading for Style NL5015C will be 6104.63.2060, 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 synthetic fibers: Other: Other: Shorts: Girls’: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style NL5015 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 synthetic fibers: Other: Other: Shorts: Women’s.” 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