CLA-2-62:OT:RR:NC:N3:358
Ms. Elizabeth McGuffin
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of boys’ shorts from Bangladesh
Dear Ms. McGuffin:
In your letter dated April 23, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
“Sample A” is a boys’ short constructed from 100 percent polyester woven fabric. The shorts feature an enclosed elastic waistband, two front tabs through which a string is laced and fastened, two side pockets, and a mesh lining. You state that this style will be offered in boy’s sizes 2T-4T and 4/5-16/18.
“Sample B” is a boys’ short constructed from 100 percent polyester woven fabric. The shorts have an enclosed elastic waistband, two front tabs through which a string is laced and fastened through four grommets, two side pockets, and a mesh lining. You state that this style will be offered in boy’s sizes 2T-4T and 4/5-16/18.
“Sample C” is a boys’ short constructed from 100 percent polyester woven fabric. The shorts have an enclosed elastic waistband, two front tabs with a criss-crossed string through four grommets, and a mesh lining. You state that this style will be offered in boy’s sizes 2T-4T and 4/5-16/18.
“Sample E” is a boys’ short constructed from 100 percent polyester woven fabric. The shorts have an enclosed elastic waistband, two front tabs with a criss-crossed string through four grommets, and a mesh lining. You state that this style will be offered in boy’s sizes 2T-4T and 4/5-16/18.
“Sample F” is a boys’ short constructed from 100 percent polyester woven fabric. The shorts have an enclosed elastic waistband, two front tabs with a criss-crossed string through four grommets and a mesh lining. You state that this style will be offered in boy’s sizes 2T-4T and 4/5-16/18.
In your letter, you suggest that the swim shorts are classified under subheading 6210.40, Harmonized Tarriff Schedule of the United States (HTSUS); however, the plastic coating is not visible as that term is defined in the tariff. Therefore, 6210.40, HTSUS, does not apply.
You also asked if these items will be classified under an item of swimwear under 6211, HTSUS. The garments are not considered swimwear because the garments do not have an elasticized waistband with a fully functional drawstring and Samples A and B do not have drainage in the pockets. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12.
The applicable subheading for all styles 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 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 A. Mack
Director
National Commodity Specialist Division