CLA-2-62:OT:RR:NC:N3:358
Ms. Angela Johnson
Import Compliance Coordinator
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls. WI 53051
RE: The tariff classification of boy’s woven shorts from Bangladesh.
Dear Ms. Johnson:
In your letter dated March 22, 2011, you requested a tariff classification ruling. The sample you submitted will be returned to you.
Style HTB11B2032 is a boy’s polyester woven board short. It has a full mesh polyester liner, a flat waistband, two tabs at the center front waistband with four grommets and lace-up closure, a faux fly front placket, a cargo leg patch pocket with pocket flap and hook and loop closure and hemmed leg openings. The inner face of the outer shell fabric has a polyurethane coating. The submitted garment is a boys’ size medium (10-12).
For tariff purposes, the shell fabric of Style HTB11B2032 is not visibly coated with polyurethane and tariff heading 6210 does not apply. The design of the garment precludes classification as swimwear as the style lacks certain features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.
The applicable subheading for Style HTB11B2032 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of synthetic fibers, other, other, other, shorts, boys’. 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 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division