The tariff classification of a men’s woven board short and utility pouch from China.

N248416 December 26, 2013 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 4202.92.9060 Mr. Abraham Buxbaum Atlantic Freight Brokers Corp. P.O. Box 50388 Brooklyn, NY 11205 RE: The tariff classification of a men’s woven board short and utility pouch from China. Dear Mr. Buxbaum: In your letter dated October 24, 2013 and in subsequent information received on December 4, 2013, you requested a tariff classification ruling on behalf of your client, 5 Star Apparel LLC. The submitted sample will be returned. Style BR41009 is a pair of men’s board shorts constructed from 100% polyester woven fabric. The garment features a flat front waistband, an elasticized rear waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, a patch pocket on the right leg with a flap and two hook and loop closures, a loop attached to the inside pocket under the flap, and hemmed leg openings. A removable plastic pouch is attached to the pocket loop by a slip knot. The pouch is a generic utility pouch constructed of plastic sheeting. It is of a durable construction and suitable for repetitive use. The pouch has an integral extruded closure at the top, a drawstring strap, and a speaker component permanently incorporated into its design. The pouch measures approximately 11” (H) x 6.75” (W). The pouch and speaker are considered to be a composite good for tariff purposes. In situations in which containers and cases of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), incorporate electrical devices in their design, Customs and Border Protection (CBP) has consistently held that the 4202 component imparts the essential character to the article as a whole. HQ 968051, dated June 9, 2006, noted. As such, the essential character of the subject merchandise is imparted by the pouch, General Rule of Interpretation 2(b) noted. Regarding the shorts, although you state that the inner surface of the fabric is coated with a plastic material, the fabric is not coated for tariff classification purposes. In addition, there is no provision in the tariff for water resistant shorts. The garment is not considered swimwear because it does not have an elasticized waistband, a functional drawstring that encircles the waist, drainage in the pocket, or a lightweight support liner. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. Consequently, the applicable subheading for the shorts, Style BR41009, will be 6203.43.4030, 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 will be 27.9% ad valorem. The applicable subheading for the pouch with speaker will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic, other. The rate of duty will be 17.6% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division