The tariff classification of a men’s pair of shorts from China

N078694 October 21, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a men’s pair of shorts from China Dear Ms. McLafferty: In your letter dated October 1, 2009, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling. The sample submitted is a men’s pair of shorts with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The shorts will be imported in different prints under style numbers OM10204YI/B, OM10203YI/B, OM10200YI/B, 44501, 44500 and 44502. The shorts have a full 100% polyester mesh lining that extends from the waist to the end of the leg openings. The garment extends to above the knee area and has a fly front opening secured by a hook and loop closure and a drawcord tightening through the waistband. The waistband is flat in the front and has two tabs with four grommets at the center portion through which the drawcord tightening is laced and fastened. The rear portion of the waistband is elasticized. The shorts have two side seam pockets below the waist, a right rear pocket secured by a flap with a hook and loop closure and a grommet for drainage, a cargo pocket on the side of each thigh secured by a flap with a hook and loop closure and hemmed leg openings. The sample is being returned to you as you have requested. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division