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N293379 N2 Ruling Active

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

Issued February 6, 2018 by U.S. Customs and Border Protection.

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N2 N293379 (February 6, 2018)

Tariff classification

HTS codes: 6103.43.1570, 6103.43.1550

Headings: 6103

Product description

The sample received with your letter will be returned to you, as requested. The submitted sample, Style 1843 described as a “Tricot Mesh Short,” is a pair of boys’ shorts constructed of 100 percent polyester mesh knit fabric. The shorts do not cover the knee and feature an enclosed elasticized waist with draw cord, a full polyester tricot lining, and hemmed leg openings. Style 1843 will be imported in Youth (boys’) sizes S-XL. The identical garment will be imported as Style 1842 in Adult (men’s) sizes S-4XL.

CBP rationale

The applicable subheading for Style 1843 will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Boys’: Other. The applicable subheading for Style 1842 will be 6103.43.1550, HTSUS, which provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Men’s.

Full text

N293379 February 6, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovestown, GA 30813 RE: The tariff classification of men’s and boys’ shorts from Mexico Dear Ms. Francois: In your letter dated January 11, 2018, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested. The submitted sample, Style 1843 described as a “Tricot Mesh Short,” is a pair of boys’ shorts constructed of 100 percent polyester mesh knit fabric. The shorts do not cover the knee and feature an enclosed elasticized waist with draw cord, a full polyester tricot lining, and hemmed leg openings. Style 1843 will be imported in Youth (boys’) sizes S-XL. The identical garment will be imported as Style 1842 in Adult (men’s) sizes S-4XL. The applicable subheading for Style 1843 will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Boys’: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 1842 will be 6103.43.1550, HTSUS, which provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Men’s.” 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 Kim Wachtel at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division

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