CLA-2-62:OT:RR:NC:N3:357
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
RE: The tariff classification of men’s board shorts from Bangladesh
Dear Mr. Evan:
In your letter dated September 8, 2017, you requested a tariff classification ruling on behalf of your client, U.S. Apparel LLC. As requested, the submitted sample will be returned.
Style # MN-083B is a pair of men’s board shorts constructed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The garment features an enclosed, partially elasticized waistband, a full mesh polyester liner, a hook and loop fly and closure with faux lace-up ties, a flap pocket on the right leg with hook and loop closure and a drainage grommet, and hemmed leg openings.
The applicable subheading for the men’s board shorts will be 6210.40.5539, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 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 deanna.m.boldt.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division