N238231 N2 Ruling Active

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

Issued February 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

The submitted sample, Style number 224365, is a pair of woman’s “Ladies Prodigy Short” shorts constructed of 100 percent polyester wicking mesh fabric. The pull-on shorts feature a two inch rib knit covered elastic waistband with an inside drawstring; a small heat seal logo on the right upper hip area; contrast color side panel inserts down both sides; and hemmed leg openings. The shorts extend from the waist to just above the knee. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested.

CBP rationale

The applicable subheading for the shorts, style number 224365, 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

N238231 February 21, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s shorts from Mexico Dear Ms. Florentino: In your letter dated January 31, 2013, you requested a tariff classification ruling. The submitted sample, Style number 224365, is a pair of woman’s “Ladies Prodigy Short” shorts constructed of 100 percent polyester wicking mesh fabric. The pull-on shorts feature a two inch rib knit covered elastic waistband with an inside drawstring; a small heat seal logo on the right upper hip area; contrast color side panel inserts down both sides; and hemmed leg openings. The shorts extend from the waist to just above the knee. It will be imported in ladies’ sizes XS through 2XL. We are returning your sample as requested. The applicable subheading for the shorts, style number 224365, 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, Thomas J. Russo Director National Commodity Specialist Division

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