N120455 N1 Ruling Active

The tariff classification of men’s woven board shorts from China.

Issued September 24, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4030

Headings: 6203

Product description

As requested, your sample will be returned. Style 14ELH0111-80 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The shorts feature a flat waistband with an inside drawstring, a tab at the front with a hook and loop closure, a fly front opening with a hook and loop closure, and hemmed leg openings.

CBP rationale

the applicable subheading for Styles 14ELH0111-80 and 14ELW0010-80 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ .

Full text

N120455 September 24, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of men’s woven board shorts from China. Dear Ms. Robertson: In your letter dated August 24, 2010, you requested a tariff classification ruling on behalf of ADTN International Ltd. As requested, your sample will be returned. Style 14ELH0111-80 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The shorts feature a flat waistband with an inside drawstring, a tab at the front with a hook and loop closure, a fly front opening with a hook and loop closure, and hemmed leg openings. You state that the same garment will be imported as Style 14ELW0010-80 in a different color print. Although you state that Styles 14ELH0111-80 and 14ELW0010-80 have a milky polyurethane coating on the inside surface, the coating is not visible to the naked eye. Consequently, the applicable subheading for Styles 14ELH0111-80 and 14ELW0010-80 will be 6203.43.4030, 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: shorts: men’s. The rate of duty is 27.9% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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