The tariff classification of a pair of women’s shorts from El Salvador.

N125660 October 27, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Winston-Salem, NC 27105 RE: The tariff classification of a pair of women’s shorts from El Salvador. Dear Ms. Carothers: In your letter dated September 29, 2010, you requested a classification ruling. The submitted sample, Style #OB279, is a pair of women’s shorts. The garment is constructed from 49% nylon, 39% cotton and 12% open-work spandex knit fabric. The pull-on shorts feature an elasticized waistband, and short leg openings with a self-finished bottom. You stated in your letter that the sample is designed to be worn as a layering garment, and not intended for wear as underwear. A physical examination of the garment indicates that it is intended to be seen when worn. Your sample is being returned as requested. The applicable subheading for the shorts, Style OB279, 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. 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