The tariff classification of women’s knit shorts from Korea

N257492 October 3, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Martha Long Oxford Collections 4620 Grandover Pkwy. Greensboro, NC 27407 RE: The tariff classification of women’s knit shorts from Korea Dear Ms. Long: In your letter dated September 10, 2014, you requested a tariff classification ruling. Your sample will be returned. Style SX5615 is a pair of women’s shorts. The outer front panels are constructed from 95% nylon and 5% spandex open-work knit fabric. The inner front panels and the back panels are constructed from 60% cotton and 40% polyester knit fabric. The pull-on shorts feature an elasticized waistband and hemmed leg openings. The garment extends from the waist to the upper thigh area. The essential character of the shorts is imparted by the nylon and spandex open-work knit fabric. The applicable subheading for style SX5615 will be 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 percent 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 Director National Commodity Specialist Division