The tariff classification of a pair of women’s knit shorts from Mexico.

N055902 April 24, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s knit shorts from Mexico. Dear Rizner: In your letter dated March 16, 2009, you requested a classification ruling. The submitted sample, Style #229306, is a pair of women’s “Torque Shorts”, constructed from 90% polyester and 10% spandex knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring and short hemmed leg openings. You state that the garment will be imported in women’s sizes XS-2XL. Your sample is being returned as requested. The applicable subheading for the women’s shorts, Style 229306, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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, trousers and breeches, women’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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division