N260708 N2 Ruling Active

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

Issued February 2, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6103.42.1050

Headings: 6103

Product description

As requested, your sample will be returned. Style 2102 "Adult French Terry Short" is a pair of men’s shorts constructed from 55% cotton, 45% polyester, French terry knit fabric. The shorts feature a fabric covered, tunnel elastic waistband with an inside drawstring; two front pockets; and unfinished hems at the leg openings. Style 2102 will be imported in Adult (Men’s) sizes S – 2XL. The shorts are designed to reach above the knees of its wearer.

CBP rationale

The applicable subheading for Style 2102 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for men’s or boys’… trousers, … breeches and shorts, knitted or crocheted: of cotton: shorts: men’s.

Full text

N260708 February 2, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1050 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit shorts from Mexico. Dear Mr. Rizner: In your letter dated December 22, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2102 "Adult French Terry Short" is a pair of men’s shorts constructed from 55% cotton, 45% polyester, French terry knit fabric. The shorts feature a fabric covered, tunnel elastic waistband with an inside drawstring; two front pockets; and unfinished hems at the leg openings. Style 2102 will be imported in Adult (Men’s) sizes S – 2XL. The shorts are designed to reach above the knees of its wearer. The applicable subheading for Style 2102 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for men’s or boys’… trousers, … breeches and shorts, knitted or crocheted: of cotton: shorts: men’s. The general rate of duty will be 16.1 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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