CBP Ruling N162660 — The tariff classification of boy’s woven shorts from China.

Tariff classification

Headings: 6203

Product description

Both samples, Style W53752 (Tube Rider) and Style W53753 (Surf Skulls) are boys’ polyester woven board shorts. The items have full mesh polyester liners, flat front waistbands, elasticized rear waistbands, two fabric tabs at the front waistband with four grommets and lace-up closures, faux fly front plackets and hemmed leg openings. Style W53753 has a cargo leg patch pocket with a hook and loop closure. The inner faces of the outer shell fabric of both garments have a polyurethane coating. Both styles will be imported in boys’ sizes 2T-4T, 4-7 and 8-20. For tariff purposes, the shell fabric of Styles W53752 and W53753 are not visibly coated with polyurethane and tariff heading 6210 does not apply. The garment designs preclude classification as swimwear as the articles lack certain features of boys’ swim shorts, namely, elasticized waistbands through which drawstrings are threaded. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.

CBP rationale

The applicable subheading for Styles W53752 and W53753 will be 6203.43.4040, 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, shorts, boys’.

Full text

N162660 May 6, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Karen Yost C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of boy’s woven shorts from China. Dear Ms. Yost: In your letter dated April 22, 2011, on behalf of your client Stargate Apparel Inc., you requested a tariff classification ruling. The two samples you submitted will be returned to you. Both samples, Style W53752 (Tube Rider) and Style W53753 (Surf Skulls) are boys’ polyester woven board shorts. The items have full mesh polyester liners, flat front waistbands, elasticized rear waistbands, two fabric tabs at the front waistband with four grommets and lace-up closures, faux fly front plackets and hemmed leg openings. Style W53753 has a cargo leg patch pocket with a hook and loop closure. The inner faces of the outer shell fabric of both garments have a polyurethane coating. Both styles will be imported in boys’ sizes 2T-4T, 4-7 and 8-20. For tariff purposes, the shell fabric of Styles W53752 and W53753 are not visibly coated with polyurethane and tariff heading 6210 does not apply. The garment designs preclude classification as swimwear as the articles lack certain features of boys’ swim shorts, namely, elasticized waistbands through which drawstrings are threaded. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The applicable subheading for Styles W53752 and W53753 will be 6203.43.4040, 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, shorts, boys’. 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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