The tariff classification of men’s knit shorts from Mexico

N310101 March 11, 2020 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 knit shorts from Mexico Dear Ms. Francois: In your letter dated February 25, 2020, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 228191 “Adult Sublimated Track Short,” is a pair of men’s shorts constructed from 100% polyester, finely knit fabric. The garment features a brief-styled liner constructed from a finely knit fabric. Style 228191 falls above the knee and features a tunnel elastic waistband with an inside drawstring, an all-over print with contrasting color sides, a logo on the right front leg below the waist, reinforcement at the side seams, curved side vents, and hemmed leg openings. Style 228191 will be imported in Adult (men’s) sizes XS – 3XL. You state that the same garment will be imported as Style 228291 Youth (boys’) sizes S – L. The applicable subheading for Style 228191 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 228291 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