CLA-2-62:OT:RR:NC:TA:357
Ms. Abigail Mugrage
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of men’s shorts from Bangladesh
Dear Ms. Mugrage:
In your letter dated June 17, 2010, you requested a tariff classification ruling. Samples were submitted and are being returned as you requested.
The first item, style 1I0448, is a pair of shorts with a shell made from a 100% polyester woven fabric. The shorts have a flat waistband, a fly front with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, a full mesh lining that extends from the waist to the bottom of the legs, a zippered pocket on the right leg and a patch on the left leg embroidered with the Abercrombie and Fitch name and logo.
The second item, style 1I0450, is a pair of shorts with a shell made from a 100% polyester woven fabric. The shorts have a flat waistband, a fly front with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, a full mesh lining that extends from the waist to the bottom of the legs, on-seam front pockets, a patch pocket with a buttoned flap and a grommet for drainage in the right rear and a patch on the left leg embroidered with the word “Fitch.”
Although you indicated that both garments are coated with PU (polyurethane), and suggested classification in HTS heading 6210, examination of the samples indicates that neither coating is detectible with the naked eye.
The applicable subheading for styles 1I0448 and 1I0450 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 will be 27.9 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 Mary Ryan at (646) 733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division