The tariff classification of infant’s and boy’s shorts from Vietnam.

N183425 September 15, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.30.2000; 6203.43.4040 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco CA 94105 RE: The tariff classification of infant’s and boy’s shorts from Vietnam. Dear Ms. Wilder: In your letter dated September 2, 2011, you requested a tariff classification ruling. The submitted sample, described by you as a swim trunk is an infant’s pair of shorts. The garment features an outer shell constructed of 100% polyester woven fabric, an enclosed elasticized waist with an internal functioning drawstring, a faux fly-front, a back pocket with drainage hole, a lining and hemmed bottoms. The lining is constructed of cotton knit jersey fabric and has a polyurethane coating. According to Hampco Apparel, Inc. v. United States, 12 CIT 92 (1988), the Court of International Trade states that swimwear requires an inner lining of lightweight material, namely tricot. Your lining does not meet the standard set forth in Hampco. You also state the same garment will be imported in boy’s toddler size 3T. The applicable subheading for the garment in infant sizes will be 6209.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of synthetic fibers: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the garment in toddler size 3T will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, shorts: boys’: other. The rate of duty will be 27.9 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division