The tariff classification of women’s board shorts from China

N244379 August 13, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5039 Ms. Jessica Kong Paco (China) Garment Ltd. Building B (Rock House) No. 9, Yueyang Road Qingdao, China P.C.: 266071 RE: The tariff classification of women’s board shorts from China Dear Ms. Kong: In your letter dated July 23, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style CL33950Y is a pair of women’s board shorts composed of 100% polyester woven fabric with a visible coating on the inner surface. The shorts feature: a partial elasticized waistband; a fully functional drawstring threaded throughout the waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a snap button closure; a pocket on the left thigh secured by a snap button; and hemmed leg openings. The applicable subheading for style CL33950Y will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. 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 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 Fung King Kong at (646) 733-3047. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division