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N304259 N3 Ruling Active

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

Issued June 5, 2019 by U.S. Customs and Border Protection.

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N3 N304259 (June 5, 2019)

Tariff classification

HTS codes: 6103.43.1570, 6103.43.1550

Headings: 6103

Product description

As requested, your sample will be returned. The submitted sample, Style 4B2VTM “Legacy Short,” is a pair of men’s lined shorts constructed from 92% nylon, 8% spandex, mesh knit fabric. The garment falls above the knee and features a tunnel elastic waistband with an inside drawstring, contrasting color inserts at each side panel, contrasting fabric stripe overlays at each side panel and encircling each leg, and hemmed leg openings with side vents. Style 4B2VTM will be imported in Adult (men’s) sizes S – 2XL.

Full text

N304259 June 5, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shorts from Mexico Dear Ms. Francois: In your letter dated May 8, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 4B2VTM “Legacy Short,” is a pair of men’s lined shorts constructed from 92% nylon, 8% spandex, mesh knit fabric. The garment falls above the knee and features a tunnel elastic waistband with an inside drawstring, contrasting color inserts at each side panel, contrasting fabric stripe overlays at each side panel and encircling each leg, and hemmed leg openings with side vents. Style 4B2VTM will be imported in Adult (men’s) sizes S – 2XL. You state that the same garment will be imported as Style 4B2VTB in Youth (boys’) sizes S - XL. The applicable subheading for Style 4B2VTM 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. The applicable subheading for Style 4B2VTB 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 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

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