The tariff classification of men’s coated board shorts from China
Issued April 17, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6210.40.5039
Headings: 6210
Product description
The item in question, style OM29W111/B (43502), is a pair of men’s board shorts with a shell made from a 100% polyester woven fabric with a visible polyurethane plastics material on the inner surface and a printed outer surface. The garment has a partially elasticized waistband with a complete drawstring tie through it, a non-support mesh lining, a fly front with hook and loop closures, bellows patch pockets with flaps on the legs, a rear pocket with a flap and drain hole and a full mesh lining.
CBP rationale
The applicable subheading for style OM29W111/B (43502) will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers.
Full text
N055622 April 17, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Ave. New York, NY 10022-4877 RE: The tariff classification of men’s coated board shorts from China Dear Ms. McLafferty: In your letter dated March 23, 2009, on behalf of Foreign Resources Corporation, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style OM29W111/B (43502), is a pair of men’s board shorts with a shell made from a 100% polyester woven fabric with a visible polyurethane plastics material on the inner surface and a printed outer surface. The garment has a partially elasticized waistband with a complete drawstring tie through it, a non-support mesh lining, a fly front with hook and loop closures, bellows patch pockets with flaps on the legs, a rear pocket with a flap and drain hole and a full mesh lining. The applicable subheading for style OM29W111/B (43502) will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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