CLA-2-62:OT:RR:NC:WA:356
Mr. Michael Lambert
Ms. Pam Blattel
Limited Customs Services, Inc.
Two Limited Parkway
Columbus. OH 43230
RE: The tariff classification of men’s woven shorts from Cambodia.
Dear Mr. Lambert and Ms. Blattel:
In your letter dated January 7, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 26S1685 is a pair of men’s shorts constructed from 77% cotton, 29% nylon woven fabric. The garment has a flat waistband; two tabs at the center front waistband with six grommets and a laced closure; a fly front with a hook and loop closure; a hook and loop closure at the waistband; a light weight 100% polyester mesh lining that extends from the waistband to the hems on each leg; a rear patch pocket with a flap and a snap closure; a mesh gusset at the bottom of the pocket; and hemmed leg openings.
You state that Style 26S1685 will be marketed as swimwear. However, the garment does not have a key feature required of men’s swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Also, the inner lining is not a light weight support liner typical of swimwear. Consequently, the applicable subheading for Style 26S1685 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of cotton: other: other: other: men’s shorts. The rate of duty is 16.6% 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 http://www.usitc.gov/tata/hts/.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division