The tariff classification of shorts from Mexico

N069497 July 27, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030, 6104.63.2060 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of shorts from Mexico Dear Mr. Rizner: In your letter dated July 20, 2009, you requested a classification ruling. The submitted sample, style 100502, is a pair of women’s shorts constructed from 100 percent polyester knit fabric. The shorts feature an elasticized waistband, piping on the side seams and hemmed leg openings. It will be imported in ladies’ sizes small through 2XL. You state in your letter this garment will also be imported in girls’ sizes small through large under style 100503. We are returning your sample. The applicable subheading for style 100502 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 duty rate will be 28.2% ad valorem. The applicable subheading for style 100503 will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Girl’s: Other. The duty rate 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