CLA-2-62:OT:RR:NC:TA:357

Ms. Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
399 Park Ave.
New York, NY 10022-4877

RE: The tariff classification of women’s coated shorts from China

Dear Ms. McLafferty:

In your letter dated August 26, 2009, on behalf of Foreign Resources Corporation, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested.

The item in question, style numbers FL10951Y, FW10951Y, 17100 and 17102, is a pair of women’s shorts made from a woven 100% polyester fabric with a visible coating of polyurethane on the inner surface. The shorts are approximately seventeen inches in length with a 9-inch inseam. They have a front zipper closure, two snaps at the waist, a patch pocket in the right rear, two front on-seam pockets with mesh pocket lining and contrasting piping in the seam of the waistband.

Although the snaps close left over right, the cut clearly indicates that the garment is designed for women.

The applicable subheading for the shorts will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 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 William Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division