N099479 N0 Ruling Active

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

Issued April 28, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2060, 6104.63.2030

Headings: 6104

Product description

The submitted sample, Style #1238, is a pair of women’s “Triumph Shorts” constructed from 100% polyester knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, inserts down both sides, and hemmed leg openings.

CBP rationale

The applicable subheading for the shorts, Style `1238, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The applicable subheading for the shorts, Style 1239, will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, girls’, other.

Full text

N099479 April 28, 2010 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 a pair of women’s and girls’ shorts from Mexico. Dear Mr. Rizner: In your letter dated March 29, 2010, you requested a classification ruling. The submitted sample, Style #1238, is a pair of women’s “Triumph Shorts” constructed from 100% polyester knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, inserts down both sides, and hemmed leg openings. You state that the garment will be imported in women’s sizes S-2XL under Style #1238, and girl’s sizes S-L under Style #1239. Your sample is being returned as requested. The applicable subheading for the shorts, Style `1238, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for the shorts, Style 1239, will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, girls’, other. 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

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