The tariff classification of men’s woven shorts and a men’s bathing suit from China.

N059938 June 4, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6211.11.1010 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. Room 512, 5/F South Wing Tower 1 Harbour Centre, 1 Hok Cheung Street Hung Hom, Kowloon Hong Kong RE: The tariff classification of men’s woven shorts and a men’s bathing suit from China. Dear Mr. Tsang: In your letter dated May 6, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style TAKSS10-015 is a pair of men’s shorts that are constructed from 100% polyester, woven fabric. The shorts fall above the knee and have an elasticized waistband with an inside drawstring, a faux fly front, a lining of 100% polyester mesh fabric that reaches from the waistband to the leg hem, an inside right front coin pocket with a hook and loop closure and a mesh backing for drainage, front slant pockets with mesh pocket bags, a rear right patch pocket with a grommet for drainage and a flap with a hook and loop closure, and hemmed legs with side slits. Style TAKSS10-017 is a men’s 100% polyester, woven bathing suit. The garment features an elasticized waist with an adjustable drawstring, a faux fly front, a lightweight mesh support liner, front slash pockets with mesh pocket bags, an inside right front coin pocket with a hook and loop closure and a mesh backing for drainage, a rear pocket with a grommet for drainage and a flap with a hook and loop closure, and hemmed legs with side slits. Style TAKSS10-018B is a pair of men’s reversible shorts that are constructed from two layers of 100% polyester, woven fabric. The shorts fall above the knee and have an elasticized waistband with a drawstring, a faux fly front, and hemmed legs with side slits. Both sides of the reversible garment have front slant pockets with mesh pocket bags and one side of the garment also has a rear right patch pocket with a flap and a hook and loop closure. Although you refer to Styles TAKSS10-015 and TAKSS10-018B as board swim shorts, Style TAKSS10-018B does not have a support liner and, although Style TAKSS10-015 is lined, it does not have the lightweight support liner indicative of swimwear. In addition, swimwear must have drainage capabilities on all pockets. The rear pocket of Style TAKSS10-018B does not have a grommet for drainage. Consequently the applicable subheading for Styles TAKSS10-015 and TAKSS10-018B will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The applicable subheading for Style TAKSS10-017 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers: men’s. The rate of duty is 27.8% 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division