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

N237719 February 20, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ reversible knit shorts from Mexico. Dear Ms. Florentino: In your letter dated January 21, 2013, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100850 “Campus Reversible Short,” is a pair of men’s reversible shorts constructed from two free-hanging layers of finely knit fabric. One layer is of 92% polyester, 8% spandex, pindot mesh knit fabric and the other layer is of 100% polyester, interlock knit fabric. The two layers are joined together at the waistband and tacked together at the bottom inner seams. Style 100850 does not cover the knee and has a tunnel elastic waistband with a drawstring, contrasting color inserts at each side, and hemmed legs. Style 100850 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 100851 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 100850 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 100851 will be 6103.43.1570, 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 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