CBP Ruling N207655 — The tariff classification of men’s woven shorts from China.

Tariff classification

Headings: 6203

Product description

As requested, your sample will be returned. Style MVS1509, which you identify as “Volley Board Shorts,” is a pair of men’s woven shorts that feature an elasticized waistband with a tunnel drawstring; a mesh support liner; side seam pockets with mesh knit pocket bags; a woven label on the lower left leg; a screen print on the back panel; and hemmed leg openings with small side slits. The fiber content shown on the garment is 100% polyester, although you indicate that the garment may also be made of 100% nylon woven fabric. In your correspondence, you suggest classification of the shorts under subheading 6210.40.50, Harmonized Tariff Schedule of the United States, (HTSUS). However, the shorts are not coated for tariff purposes. In addition, although the shorts have features that are characteristic of swimwear, the garment is identified and sold as volley board shorts. Consequently,

CBP rationale

the applicable subheading for Style MVS1509 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s.

Full text

N207655 April 3, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Bing He 17383 Sunset Blvd. Suite 400 Pacific Palisades, CA 90272 RE: The tariff classification of men’s woven shorts from China. Dear Ms. He: In your letter dated February 14, 2012 and in subsequent correspondence received by this office on March 6, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style MVS1509, which you identify as “Volley Board Shorts,” is a pair of men’s woven shorts that feature an elasticized waistband with a tunnel drawstring; a mesh support liner; side seam pockets with mesh knit pocket bags; a woven label on the lower left leg; a screen print on the back panel; and hemmed leg openings with small side slits. The fiber content shown on the garment is 100% polyester, although you indicate that the garment may also be made of 100% nylon woven fabric. In your correspondence, you suggest classification of the shorts under subheading 6210.40.50, Harmonized Tariff Schedule of the United States, (HTSUS). However, the shorts are not coated for tariff purposes. In addition, although the shorts have features that are characteristic of swimwear, the garment is identified and sold as volley board shorts. Consequently, the applicable subheading for Style MVS1509 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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