The tariff classification of men’s woven board shorts from Vietnam, Bangladesh and China.

N174034 August 2, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Jane W. Pilsbury Sears Holdings Management Corporation 3333 Beverly Road A3-356B Hoffman Estates, IL 60179 RE: The tariff classification of men’s woven board shorts from Vietnam, Bangladesh and China. Dear Ms. Pilsbury: In your letter dated July 1, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. You state that several styles of shorts will be constructed from fabrics identified by the designations WH0033B, WH1999B, WH1999T and WH1999W. We are unable to classify garments made of these fabrics without a sample of each style in the correct fabric and showing the various garment features. The submitted sample, in fabric identified as WH0033B, is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts have a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, an inner mesh key pocket sewn to the right front waistband, a welt pocket on the right rear panel with a mesh pocket bag and a flap with a hook and loop closure, and hemmed legs. Although you state that fabric WH0033B has a milky visible coating on the inside surface and you suggest classification for this garment in HTS 6210, the coating on the fabric is not visible to the naked eye other than by a change of color. Consequently, the applicable subheading for this garment 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 the 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