L80070 L8 Ruling Active

The tariff classification of board shorts from Nicaragua.

Issued November 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4030, 6211.11.1010

Headings: 6211, 6203

Product description

As requested, the samples will be returned to you. The submitted samples are Styles YB2607 and YB2604 Board Shorts. Style YB2607 is a pair of men’s board shorts constructed from 100 percent polyester woven fabric with a coating on the inner surface that is not visible to the naked eye. The shorts have a full elastic waistband though which a drawstring is threaded, faux fly front, a polyester mesh basket liner, an approximately 5 inch by 7 inch flap patch cargo pocket on each leg with a hook and loop closure and two grommets at the bottom for drainage, a color contrast cut and sewn piecing on each leg, and color contrast leg hems. Style YB2604 is a pair of men’s board shorts constructed from 100 percent polyester woven fabric with a coating on the inner surface that is not visible to the naked eye. The shorts have a non-elastic waistband, a fly front with a hook and loop closure, a laced drawstring with four grommets at the front of the waist, a patch pocket on the left leg with a hook and loop closure, a grommet for drainage at the bottom of the pocket, no liner, and hemmed legs.

CBP rationale

The applicable subheading for the Style YB2607 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits, swimwear…swimwear: men’s or boys’: of man-made fibers…Men’s. The applicable subheading for Style YB2604 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, .

Full text

NY L80070 November 2, 2004 CLA-2-62:RR:NC:3:353 L80070 CATEGORY: Classification TARIFF NO.: 6211.11.1010, 6203.43.4030 Ms. Margaret Mahas Kohl’s Department Stores N56W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of board shorts from Nicaragua. Dear Ms. Mahas: In your letter dated September 30, 2004 you requested a classification ruling. As requested, the samples will be returned to you. The submitted samples are Styles YB2607 and YB2604 Board Shorts. Style YB2607 is a pair of men’s board shorts constructed from 100 percent polyester woven fabric with a coating on the inner surface that is not visible to the naked eye. The shorts have a full elastic waistband though which a drawstring is threaded, faux fly front, a polyester mesh basket liner, an approximately 5 inch by 7 inch flap patch cargo pocket on each leg with a hook and loop closure and two grommets at the bottom for drainage, a color contrast cut and sewn piecing on each leg, and color contrast leg hems. Style YB2604 is a pair of men’s board shorts constructed from 100 percent polyester woven fabric with a coating on the inner surface that is not visible to the naked eye. The shorts have a non-elastic waistband, a fly front with a hook and loop closure, a laced drawstring with four grommets at the front of the waist, a patch pocket on the left leg with a hook and loop closure, a grommet for drainage at the bottom of the pocket, no liner, and hemmed legs. The applicable subheading for the Style YB2607 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits, swimwear…swimwear: men’s or boys’: of man-made fibers…Men’s. The duty rate will be 27.8 percent ad valorem. The applicable subheading for Style YB2604 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9 percent ad valorem. Style YB2607 falls within textile category 659; Style YB2604 falls within textile category designation 647. Based upon international textile trade agreements, products of Nicaragua are not subject to visa requirements or quota restraints. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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