CLA-2-62:OT:RR:NC:N3:356
Mr. Harpreet Heer
Grand National USA
2711 Centreville Road
Suite 400
Wilmington, DE 19808-1645
RE: The tariff classification of men’s woven shorts from China.
Dear Mr. Heer:
In your letter, which was received by this office on August 22, 2012, you requested a tariff classification ruling. The samples submitted will be returned.
Style JK3037E is a pair of men’s board shorts constructed from 100% polyester woven fabric. The garment features a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets with mesh pocket bags; a coin pocket on the inner right front waistband with a mesh fabric back; an inset pocket with a vertical zipper on the lower right leg which is bordered by a reflective sealant; two grommets on the rear panel below the waistband; and hemmed leg openings.
Style JK3038E is a pair of men’s board shorts constructed from 100% polyester woven fabric. The garment features a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets with mesh pocket bags; reflective piping along each side seam; a coin pocket on the inner right front waistband with a mesh fabric back; an inset pocket with a zipper on the right rear panel which is bordered by a reflective sealant; two grommets on the rear panel below the waistband; and hemmed leg openings.
Although you state that the fabrics have a visible acrylic coating, the garments are not coated for tariff classification purposes. In addition, the garments are not considered swimwear because they do not have an elasticized waistband with a functional drawstring and the zippered inset pockets do not provide drainage.
Consequently, the applicable subheading for Styles JK3037E and JK3038E will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division