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 knit shorts from Mexico
Dear Ms. Francois:
In your letter dated March 3, 2020, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 228119 “Adult Sublimated Reversible Basketball Short,” is a pair of men’s reversible shorts constructed from two different knit fabrics. One side is of 100% polyester, mesh knit fabric and the other side is of 100% polyester, interlock knit fabric. Style 228119 falls above the knee and features a tunnel elastic waistband with a drawstring that ties on the inside and on the outside of the garment, contrasting color sides, a printed logo on the front upper right leg, and hemmed leg openings. Style 228119 will be imported in Adult (men’s) sizes S – 3XL.
The applicable subheading for Style 228119 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://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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division