The tariff classification of men’s board shorts from Sri Lanka

N239622 April 12, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Min Xie PVH Corporation 200 Madison Ave. New York, NY 10016 RE: The tariff classification of men’s board shorts from Sri Lanka Dear Ms. Xie: In your letter dated March 12, 2013, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style # 7835191 (Dax Surf Swim), is a men’s pair of board shorts with a shell made from a woven 100% polyester fabric with a visible PU (polyurethane) coating on the inner surface. The shorts have a left over right snap closure at the waist, a hook-and-loop secured fly front, a shallow unsecured pocket in the right front, a self-fabric pocket with an unsecured flap in the rear, a mesh support liner and a non-elasticized contrasting waistband with a drawstring made from a two-ply twisted cord. The applicable subheading for style # 7835191 (Dax Surf Swim) will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: other trousers, breeches and shorts. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division