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

N236727 January 17, 2013 CLA-2-62:OT:RR:NC:TA: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 shorts from China. Dear Ms. Robertson: In your letter dated December 12, 2012, you requested a tariff classification ruling on behalf of your client, DDK International, Inc. The submitted samples will be returned. Style MC-0202 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a flat front waistband; an elasticized rear waistband; a functional drawstring that encircles the waist; two tabs at the center front waistband with four grommets to secure the drawstring; a faux fly; a brief-styled mesh liner; two side entry pockets with partial mesh linings; an inner coin pocket sewn to the right front waistband; a patch pocket on the right leg with a flap and a hook and loop closure; a drainage grommet on the patch pocket; and hemmed leg openings. Style MC-0206 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a fully elasticized waistband with a functional drawstring that encircles the waist; two tabs at the center front waistband with four grommets to secure the drawstring; a faux fly; a brief-styled mesh liner; two side entry pockets with partial mesh linings; an inner coin pocket sewn to the right front waistband; a patch pocket on each leg with a flap and a hook and loop closure; two drainage grommets on each patch pocket; and hemmed leg openings. Style MC-0209 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a fully elasticized waistband with a functional drawstring that encircles the waist; a faux fly; a brief-styled mesh liner; two side entry pockets with partial mesh linings; an inner coin pocket sewn to the right front waistband; a right rear patch pocket with a flap and a hook and loop closure; a drainage grommet on the patch pocket; and hemmed leg openings. Style MC-0212 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a flat front waistband; an elasticized rear waistband; a functional drawstring that encircles the waist; two tabs at the center front waistband with four grommets to secure the drawstring; a faux fly; a brief-styled mesh liner; two side entry pockets with partial mesh linings; an inner coin pocket sewn to the right front waistband; a patch pocket on the right leg with a flap and a hook and loop closure; two drainage grommets on the patch pocket; and hemmed leg openings. Style MC-0245 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a flat waistband with five belt loops; a fly front opening with a knit fabric gusset and a button closure on the waistband; two side entry pockets with partial mesh linings; two rear patch pockets with flaps and two snap closures; a cargo pocket on each leg with a flap and a two snap closure; a grommet for drainage on the rear patch pockets and on each cargo pocket; and hemmed leg openings. Although you state that the fabrics have a visible polyurethane (PU) coating, the garments are not coated for tariff classification purposes. Therefore, HTSUS 6210 is not applicable. In addition, the garments are not considered swimwear. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. Styles MC-0202, MC-0206, MC-0209, and MC-0212 have coin pockets that have not been constructed with features that would facilitate drainage. In addition, Style MC-0245 does not have an elasticized waistband with a fully functional drawstring nor a lightweight support liner. Consequently, the applicable subheading for Styles MC-0202, MC-0206, MC-0209, MC-0212, and MC-0245 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 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