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

N237021 January 10, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Mr. Merry Yang Paco (China) Garment Ltd. Building B (Rock House) No. 9, Yueyang Road Qingdao, China P.C., 266071 RE: The tariff classification of boy’s woven shorts from China. Dear Mr. Yang: In your letter dated December 13, 2012 you requested a tariff classification ruling. The submitted sample will not be returned to you. The sample, Style RB33408 is a pair of boys’ polyester woven shorts. The pull-on style garment has a fully elasticized waistband and an adjustable tunnel drawstring that encircles the waist. You state that the shell fabric has a clear polyurethane coating. The sample size is boys’ 8-10. For tariff purposes, Style RB33408 is not water resistant trousers and proposed subheading 6203.43.3590 does not apply. The applicable subheading for Style RB33408 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, Thomas J. Russo Director, National Commodity Specialist Division