CLA-2-61:OT:RR:NC:N3:361
Ms. Melanie Mackenzie
adidas
25 Dry Dock Avenue Suite 110E
Boston, MA 02210
RE: The tariff classification of a pair of women’s shorts from Vietnam
Dear Ms. Mackenzie:
In your letter dated October 18, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style ARWCF20079 CL “Sheer Bermuda Shorts”, is a pair of women’s shorts composed of 79 percent recycled mesh polyester and 21 percent elastane warp-knit fabric. The pull-on shorts feature a 1½ inch covered elastic waistband, an embroidered Reebok logo on the rear upper left waist area, 7 inch slits on both sides, and hemmed leg openings. The shorts extend from the waist to just above the knee.
The applicable subheading for the Style ARWCF20079 CL “Sheer Bermuda Shorts” will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division