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N147296 N1 Ruling Active

The tariff classification of shorts from Mexico

Issued February 23, 2011 by U.S. Customs and Border Protection.

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N1 N147296 (February 23, 2011)

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

The submitted sample, style 224361, is a pair of women’s shorts constructed from 91 percent nylon and 9 percent spandex knit fabric. The shorts extend to just above the knees. The shorts feature an elasticized waistband with a drawstring; a small heat seal logo on the upper right side; mesh inserts on the side seams; and hemmed leg openings. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested.

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

N147296 February 23, 2011 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 shorts from Mexico Dear Mr. Rizner: In your letter dated February 2, 2011 on behalf of Holloway Sportswear you requested a classification ruling. The submitted sample, style 224361, is a pair of women’s shorts constructed from 91 percent nylon and 9 percent spandex knit fabric. The shorts extend to just above the knees. The shorts feature an elasticized waistband with a drawstring; a small heat seal logo on the upper right side; mesh inserts on the side seams; and hemmed leg openings. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested. 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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