CLA-2-62:OT:RR:NC:N3:357
Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Rd, #205
Monterey Park, CA 91754
RE: The tariff classification of men’s swim shorts from China
Dear Ms. Awana:
In your letter dated September 6, 2017, written on behalf of your client, Harry Trading USA Inc., you requested a tariff classification ruling. The samples will be returned under separate cover.
Styles MC81T004RPA and MC81T004RPB are men’s swim shorts constructed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The garments feature an enclosed, fully elasticized waistband through which a drawstring is threaded for tightening, a full mesh polyester liner, side internal mesh pockets, a back flap pocket with a hook and loop closure and drainage grommets, and hemmed leg openings.
In your letter, you state the garments are water resistant, however, in accordance with Note 5 to Chapter 62, whenever garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, they are to be classified in heading 6210.
Therefore, the applicable subheading for Styles MC81T00RPA and MC81T004RPB will be 6210.40.5539, 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% 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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division