N282365 N2 Ruling Active

The tariff classification of women’s and girl’s shorts from Mexico

Issued February 8, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2060, 6104.63.2030

Headings: 6104

Product description

The sample will be returned to you, as requested. Style 1232 is a pair of women’s knit shorts composed of 88 percent polyester and 12 percent spandex knit fabric. The garment features an enclosed elasticized waist and hemmed leg openings. The pull on shorts will be imported in ladies’ sizes XS-2XL and the identical garment as style 1233 in girls’ sizes S-L.

CBP rationale

The applicable subheading for style 1232 will be 6104.63.2030 for, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The applicable subheading for style 1233 will be 6104.63.2060, (HTSUS), which provides for for Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.

Full text

N282365 February 8, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.:6104.63.2030; 6104.63.2060 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s and girl’s shorts from Mexico Dear Ms Paitsell: In your letter dated December 29, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1232 is a pair of women’s knit shorts composed of 88 percent polyester and 12 percent spandex knit fabric. The garment features an enclosed elasticized waist and hemmed leg openings. The pull on shorts will be imported in ladies’ sizes XS-2XL and the identical garment as style 1233 in girls’ sizes S-L. The applicable subheading for style 1232 will be 6104.63.2030 for, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 1233 will be 6104.63.2060, (HTSUS), which provides for for Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other. 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at Antoinette [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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