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

N060717 June 12, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Ms. Roseann Downing Life Is Good, Inc. 283 Newbury Street Boston, MA 02155 RE: The tariff classification of a pair of women’s knit shorts from Indonesia. Dear Ms. Downing: In your letter dated May 11, 2009, you requested a classification ruling. The submitted sample, Style #W2231, is a pair of women’s shorts constructed from 100% cotton jersey knit fabric. The pull-on shorts feature a wide elasticized waistband with a drawstring, one rear patch pocket, and short hemmed leg openings Your sample is being returned. The applicable subheading for the shorts, Style W2231, will be 6104.62.2030, 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 cotton, other, shorts, women’s. The rate of duty will be 14.9% 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