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

N163738 May 27, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a pair of women’s knit shorts from Mexico. Dear Mr. Rizner: In your letter dated April 28, 2011, you requested a tariff classification ruling for a pair of women’s “Hustle” knit shorts. The submitted sample, Style #229355, is a pair of women’s knit shorts constructed from 100% polyester knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, and short hemmed leg openings. You state that the garment will be imported in women’s sizes XS-2XL. Your sample is being returned as requested. The applicable subheading for the shorts, Style 229355, 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. We are returning your sample as you requested. 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