CLA-2-62:OT:RR:NC:N3:356
Mr. David W. Pentland
Carson Customs Brokers (USA) Inc.
925 Boblett Street
Blaine, Washington 98230
RE: The tariff classification of men’s woven board shorts from China
Dear Mr. Pentland:
In your letter dated June 15, 2020, you requested a tariff classification ruling on behalf of your client, SAXX Underwear Co. LTD. The sample submitted will be returned.
The submitted sample, Style S21 “Betawave Board Short,” is a pair of men’s board shorts constructed from 88% polyester, 12% elastane, woven fabric. The garment features a contrast color ballpark pouch liner constructed from 87% polyester, 13% elastane, finely knit fabric. Style S21 falls above the knee and features a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a single reinforced stitch at the center, contrast color fabric at the waist, flatlock stitching and extra reinforcement at the seams, two side seam pockets with partial mesh bags, a woven fabric label with the SAXX trademark logo on the lower left front panel, a patch pocket on the rear right leg with a contrast color flap and two hook and loop closures, a hole encircled by a thin layer of plastic for drainage on the patch pocket, and hemmed leg openings.
In your correspondence, you suggest classification of the shorts under subheading 6203.43.6010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s bib and brace overalls of synthetic fibers. However, the garment is identified and sold as woven board shorts. The shorts are not visibly coated as the term is defined in the tariff. In addition, the garment is not considered swimwear because the garment does not have an elasticized waistband with a fully functional drawstring that is required for swimwear. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12.
Consequently, the applicable subheading for Style S21 will be 6203.43.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers,… …and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Men’s. The rate of duty will be 27.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6203.43.9030, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6203.43.9030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Acting National Import Specialist Dianne Wickware at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division