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N291693 N2 Ruling Active

The tariff classification of women’s shorts from Mexico

Issued November 17, 2017 by U.S. Customs and Border Protection.

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N2 N291693 (November 17, 2017)

Tariff classification

HTS codes: 6104.63.2060

Headings: 6104

Product description

Your sample will be returned to you, as requested. Style 325442 is a pair of women’s shorts composed of 100 percent polyester knit fabric. The garment features a tunnel waistband with an inside drawsting, a mesh crotch gusset and pieced hemmed leg openings. The pull on shorts will be imported in ladies’ sizes S-2XL.

CBP rationale

The applicable subheading for style 325442 will be 6104.63.2060, 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 and shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.

Full text

N291693 November 17, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2060 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s shorts from Mexico Dear Ms. Davis: In your letter dated October 26, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 325442 is a pair of women’s shorts composed of 100 percent polyester knit fabric. The garment features a tunnel waistband with an inside drawsting, a mesh crotch gusset and pieced hemmed leg openings. The pull on shorts will be imported in ladies’ sizes S-2XL. The applicable subheading for style 325442 will be 6104.63.2060, 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 and 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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