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

N070901 September 3, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of women’s knit shorts from China. Dear Ms. Stanczak: In your letter dated July 28, 2009, you requested a classification ruling for a pair of women’s knit shorts. The submitted sample, Style #MNT200, is a pair of women’s shorts constructed from 86% acrylic, 12% nylon, and 2% metallic knit fabric. The pull-on shorts feature an elasticized rib knit waistband and short hemmed leg openings. The shorts are embellished with a yarn containing metallic fiber covering a small area of the garment. Your sample is being returned as requested. The applicable subheading for the women’s shorts, Style MNT200, 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