CLA-2-62:OT:RR:NC:N3:358
Ms. Daniela Caliari
Geodis Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of boys’ shorts from Cambodia
Dear Ms. Caliari:
In your letter received September 18, 2018, you requested a tariff classification ruling. A sample was submitted with your request.
The submitted sample, Style 04128, is a boy’s pair of shorts constructed from 100 percent polyester woven fabric. The shorts feature a mesh liner, an enclosed elasticized waistband, a functional drawstring that runs the circumference of the waist and a sewn-on rear pocket that does not contain drainage holes. You indicate that the garment has a plastic coating that is visible to the naked eye. In subsequent correspondence you confirmed the garment will be imported for boys in sizes 3T-4T.
In your letter you refer to the garments as boys’ “swim shorts.” In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded; (2) the garment has an inner lining of lightweight material; and (3) the garment is designed and constructed for swimming. The instant pair of shorts does not meet the third requirement of Hampco; that is, the garment’s back pocket does not allow for drainage. Therefore, the garment is not considered swimwear for tariff purposes.
You suggest classification of the polyester woven shorts under subheading 6210.40.5550, Harmonized Tariff Schedule of the United States (HTSUS), as other garments made up of fabrics from heading 5602, 5603, 5903, 5906, or 5907; however, the plastic coating is not visible as that term is defined in the HTSUS. Therefore, 6210.40.5550, HTSUS, does not apply.
Consequently, the applicable subheading for Style 04128 will be 6203.43.9040, HTSUS, which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Boys’: Other.” The rate of duty will be 27.9 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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division