CLA-2-62:OT:RR:NC:N3:356
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of men’s woven board shorts from Bangladesh.
Dear Ms. Robertson:
In your letter dated May 27, 2011, you requested a tariff classification ruling on behalf of Blue Rocket Jeans, Inc. As requested, your sample will be returned.
Style 09-856 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts have a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with four grommets and a laced closure; a faux fly; a full mesh lining that extends from the waistband to the mid-thigh; an inner mesh key pocket; a pocket with a mesh lining on the each leg with a flap and hook and loop closures; a welt pocket with a mesh lining and a hook and loop closure on the right rear panel; and hemmed legs. You state that the first two digits of the style number represent the fabric and styling of the garment and the last three digits represent the various print designs.
Although you state that Style 09-856 has a milky white polyurethane coating on the inside surface and you suggest classification in HTSUS 6210.40.5039, the garment is not coated for tariff classification purposes. Consequently, the applicable subheading for Style 09-856 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 the 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