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

N146695 February 14, 2011 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6104.63.2060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of girl’s knit shorts from China. Dear Ms. Stanczak: In your letter dated January 25, 2011, you requested a tariff classification ruling. The submitted sample, Style IM114C, is a pair of girl’s shorts constructed from 80% nylon, 20% spandex tricot knit fabric. The pull-on shorts have boy-cut styling, a flat waistband and hemmed leg openings. The sample will be returned to you. For ruling purposes it is assumed the garment wil be sized for girls 7 to 16. The applicable subheading for the girl’s shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts (other than swimwear), 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division