The tariff classification of women’s knit shorts from China

N251683 April 4, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Mr. Kevin Maher C-Air 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s knit shorts from China Dear Mr. Maher: In your letter dated March 19, 2014, you requested a tariff classification ruling on behalf of your client, Jacques Moret. Your sample will be returned as requested. Style JK 7273 is a pair of women’s shorts constructed from 55% cotton, 37% polyester, and 8% spandex knit fabric. The shorts feature a wide elasticized waistband and hemmed leg openings. The garment extends from the waist to the upper thigh area. The applicable subheading for style JK 7273 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, women’s. The rate of duty will be 14.9% 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 Kimberly Rackett at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division