N250545 N2 Ruling Active

The tariff classification of a pair of man’s board shorts from Vietnam

Issued March 12, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5039

Headings: 6210

Product description

Your sample will be returned as requested Style 3I0737 is a pair of man’s board shorts composed of 100% polyester woven fabric with a visible coating on the inner surface. The short features two flat tabs at the center front waistband with four grommets and a laced closure, fly front secured by hook and loop closure, a rear pocket secured by hook and loop closure and hemmed leg openings.

CBP rationale

The applicable subheading for style 3I0737 will be 6210.40.5039, 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 men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.

Full text

N250545 March 12, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Julie McCoy Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a pair of man’s board shorts from Vietnam Dear Ms. McCoy: In your letter dated February 10, 2014, you requested a tariff classification ruling. Your sample will be returned as requested Style 3I0737 is a pair of man’s board shorts composed of 100% polyester woven fabric with a visible coating on the inner surface. The short features two flat tabs at the center front waistband with four grommets and a laced closure, fly front secured by hook and loop closure, a rear pocket secured by hook and loop closure and hemmed leg openings. The applicable subheading for style 3I0737 will be 6210.40.5039, 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 men’s or boys’ 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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