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N261236 N2 Ruling Active

The tariff classification of women’s knit shorts from Mexico

Issued February 26, 2015 by U.S. Customs and Border Protection.

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N2 N261236 (February 26, 2015)

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

Your sample will be returned as requested. Style 1227 is a pair of women’s shorts constructed from 90% polyester and 10% spandex knit fabric. The pull-on shorts feature an elasticized waistband, an inner lining, and hemmed leg openings. The garment extends from the waist to the upper thigh area.

CBP rationale

The applicable subheading for style 1227 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.

Full text

N261236 February 26, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s knit shorts from Mexico Dear Mr. Rizner: In your letter dated January 21, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1227 is a pair of women’s shorts constructed from 90% polyester and 10% spandex knit fabric. The pull-on shorts feature an elasticized waistband, an inner lining, and hemmed leg openings. The garment extends from the waist to the upper thigh area. The applicable subheading for style 1227 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% 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

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