CLA-2-62:OT:RR:NC:WA:356
Ms. Jennine Greener
Eddie Bauer, LLC
10401 NE 8th Street, Ste. 500
Bellevue, WA 98004
RE: The tariff classification of men’s shorts from China.
Dear Ms. Greener:
In your letter dated December 18, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Item # 003-5328 is a pair of men’s shorts constructed from 100% nylon, woven fabric. The garment has a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; a 100% polyester, mesh knit liner; a mesh lined pocket on the right leg with a flap and hook and loop closure; a grommet at the bottom of the pocket for drainage; an inside right front coin pocket with a mesh flap and a mesh backing for drainage; and hemmed leg openings.
Although you identify the garment as swimwear, swim shorts require an elasticized waist through which a drawstring is threaded. In this instance, the drawstring does not encircle the waist but is simply laced through grommets secured to center front tabs. Consequently, the applicable subheading for Item # 003-5328 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division