N147279 N1 Ruling Active

The tariff classification of men’s and boys’ reversible knit shorts from Mexico.

Issued March 11, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6103.43.1570, 6103.43.1550

Headings: 6103

Product description

As requested, your sample will be returned. Style 224059 “Select Short” is a pair of men’s reversible shorts constructed from two free hanging layers of 100% polyester, finely knit fabric that are joined together at the waistband and tacked at the bottom side seams. Style 224059 does not cover the knee and has a tunnel elastic waistband with a drawstring, contrasting color inserts at each side, a heat seal logo on the right hip, and hemmed legs. Style 224059 will be imported in Adult (men’s) sizes XS - 3XL. The same garment will be imported as Style 224259 in Youth (boys’) sizes S - L.

CBP rationale

The applicable subheading for Style 224059 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The applicable subheading for Style 224259 will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: boys’: other.

Full text

N147279 March 11, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ reversible knit shorts from Mexico. Dear Mr. Rizner: In your letter dated February 2, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 224059 “Select Short” is a pair of men’s reversible shorts constructed from two free hanging layers of 100% polyester, finely knit fabric that are joined together at the waistband and tacked at the bottom side seams. Style 224059 does not cover the knee and has a tunnel elastic waistband with a drawstring, contrasting color inserts at each side, a heat seal logo on the right hip, and hemmed legs. Style 224059 will be imported in Adult (men’s) sizes XS - 3XL. The same garment will be imported as Style 224259 in Youth (boys’) sizes S - L. The applicable subheading for Style 224059 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 224259 will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: boys’: other. The rate of duty is 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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