N090387 N0 Ruling Active

The tariff classification of women’s reversible shorts from Mexico

Issued January 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

The submitted sample, style 100792, is a pair of women’s shorts constructed from 100 percent polyester knit fabric. The reversible shorts feature an elasticized waistband with a drawstring, piping on the side seams and hemmed leg openings. The shorts extend to just above the knee. It will be imported in ladies’ sizes small through 2XL. We are returning your sample.

CBP rationale

The applicable subheading 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.

Full text

N090387 January 15, 2010 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 women’s reversible shorts from Mexico Dear Mr. Rizner: In your letter dated January 4, 2010 on behalf of High Five you requested a classification ruling. The submitted sample, style 100792, is a pair of women’s shorts constructed from 100 percent polyester knit fabric. The reversible shorts feature an elasticized waistband with a drawstring, piping on the side seams and hemmed leg openings. The shorts extend to just above the knee. It will be imported in ladies’ sizes small through 2XL. We are returning your sample. The applicable subheading 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. 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

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