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N219708 N2 Ruling Active

The tariff classification of women’s and girls’ shorts from Mexico.

Issued June 5, 2012 by U.S. Customs and Border Protection.

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N2 N219708 (June 5, 2012)

Tariff classification

HTS codes: 6104.63.2060, 6104.63.2030

Headings: 6104

Product description

The submitted sample, Style #100126, is a pair of women’s shorts constructed from 100% polyester wicking knit fabric. The pull-on shorts, which will be imported in women’s sizes WS-W2XL, feature an elasticized waistband with a drawstring, contrasting color side inserts and hemmed leg openings.

CBP rationale

The applicable subheading for the women’s shorts, Style 100126, 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 applicable subheading for the girls’ shorts, Style 100127, will be 6104.63.2060, 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, girls’, other.

Full text

N219708 June 5, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shorts from Mexico. Dear Ms. Florentino: In your letter dated May 30, 2012 you requested a classification ruling. The submitted sample, Style #100126, is a pair of women’s shorts constructed from 100% polyester wicking knit fabric. The pull-on shorts, which will be imported in women’s sizes WS-W2XL, feature an elasticized waistband with a drawstring, contrasting color side inserts and hemmed leg openings. You state that the garment will also be imported in girls’ sizes GS-GL under Style #100127. Your sample is being returned as requested. The applicable subheading for the women’s shorts, Style 100126, 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. The applicable subheading for the girls’ shorts, Style 100127, will be 6104.63.2060, 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, 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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