The tariff classification of men’s knit shorts from Mexico

N293380 February 1, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit shorts from Mexico Dear Ms. Francois: In your letter dated January 11, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1848 “Longer Length Tricot Mesh Short,” is a pair of men’s shorts constructed from 100% polyester, tricot mesh knit fabric. The garment is lined with a tricot fabric and falls above the knee. Style 1848 features a tunnel elastic waistband with an inside drawstring, contrasting color fabric inserts at each side, and hemmed leg openings. Style 1848 will be imported in Adult (men’s) sizes S – 4XL. The applicable subheading for Style 1848 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (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: Men’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 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division