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N261544 N2 Ruling Active

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

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

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N2 N261544 (March 2, 2015)

Tariff classification

HTS codes: 6103.43.1570, 6103.43.1550

Headings: 6103

Product description

As requested, your sample will be returned. Style 228111 "Custom Sublimated Short" is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; a contrast color print design at each side; a heat seal logo on the right leg below the waistband; and hemmed legs. Style 228111 will be imported in Adult (Men’s) sizes S – 3XL.

CBP rationale

The applicable subheading for Style 228111 (Adult) will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The applicable subheading for Style 228111 (Youth) will be 6103.43.1570, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: boys’: other.

Full text

N261544 March 2, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico. Dear Mr. Rizner: In your letter dated January 30, 2015, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. Style 228111 "Custom Sublimated Short" is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; a contrast color print design at each side; a heat seal logo on the right leg below the waistband; and hemmed legs. Style 228111 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 228111 in Youth (Boys’) sizes YS – YXL. The applicable subheading for Style 228111 (Adult) will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 228111 (Youth) will be 6103.43.1570, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: boys’: other. The rate of duty is 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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