CLA-2-62:OT:RR:NC:N3:357

Ms. Jane W. Pilsbury
Sears Holdings Management Corporation
3333 Beverly Road A3-356B
Hoffman Estates, IL 60179

RE: The tariff classification of three pairs of men’s shorts from Vietnam, Bangladesh and China

Dear Ms. Pilsbury:

In your letter dated August 11, 2011, you requested a tariff classification ruling.

Two samples of men’s shorts (a solid white color and a solid blue color) were submitted for style number WH1999-MS2JO23554YM. Both shorts have a shell composed of a woven 100% polyester fabric with a visible acrylic coating on the inner surface.

Style number WH1999-MU0JB23070YM is a men’s pair of shorts with a shell composed of a woven 100% polyester fabric with a visible acrylic coating on the inner surface. The shorts will be imported in a blue ground/white floral print color.

Both pairs of shorts for style WH1999-MS2JO23554YM extend to above the knee area in length and have a fly front opening secured by a hook and loop closure. The shorts have hemmed leg openings and a flat waistband with two front tabs with four grommets, through which a drawcord tightening is laced and fastened. The shorts have no pockets.

Style WH1999-MU0JB23070YM extends to above the knee area in length and has a fly front opening secured by a hook and loop fastener, a mesh inner liner and an inner mesh key pocket. The shorts have a waistband that is flat in the front and elasticized in the rear. The front portion of the waistband has two tabs with four grommets through which a drawcord tightening is laced and fastened. The shorts have hemmed leg openings and a cargo pocket on the right thigh secured by a flap with a hook and loop fastener and grommets for drainage.

The samples are being returned to you.

The applicable subheading for the each pair of shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. 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 W. Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division