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The tariff classification of men’s and boys’ knit garments from Mexico.
Issued March 16, 2012 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N204684 (March 16, 2012)
Tariff classification
HTS codes: 6103.43.1540, 6103.43.1520
Headings: 6103
Product description
As requested, your sample will be returned. Style 1175 “Slam Dunk Short” is a pair of men’s reversible short pants constructed from two free-hanging layers of 100% Polyester, finely knit fabric. One layer is of interlock knit fabric and the other layer is of mesh knit fabric. The two layers are joined together at the waistband and tacked at the bottom side seams. Style 1175 has a tunnel elastic waistband with an inside drawstring, contrasting color inserts at each side, and hemmed legs. Style 1175 will be imported in Adult (Men’s) sizes AS – A3XL. The same garment will be imported as Style 1176 in Youth (Boys’) sizes YS – YL.
CBP rationale
the applicable subheading for Style 1175 will be 6103.43.1520, 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: trousers and breeches: men’s. The applicable subheading for Style 1176 will be 6103.43.1540, 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: trousers and breeches: boys’: other.
Full text
N204684 March 16, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit garments from Mexico. Dear Mr. Rizner: In your letter dated February 6, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1175 “Slam Dunk Short” is a pair of men’s reversible short pants constructed from two free-hanging layers of 100% Polyester, finely knit fabric. One layer is of interlock knit fabric and the other layer is of mesh knit fabric. The two layers are joined together at the waistband and tacked at the bottom side seams. Style 1175 has a tunnel elastic waistband with an inside drawstring, contrasting color inserts at each side, and hemmed legs. Style 1175 will be imported in Adult (Men’s) sizes AS – A3XL. The same garment will be imported as Style 1176 in Youth (Boys’) sizes YS – YL. You state that the garment is designed to reach below the knee. Consequently, the applicable subheading for Style 1175 will be 6103.43.1520, 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: trousers and breeches: men’s. The duty rate is 28.2% ad valorem. The applicable subheading for Style 1176 will be 6103.43.1540, 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: trousers and breeches: boys’: other. The duty rate 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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