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The tariff classification of boys’ board shorts from Bangladesh
Issued July 27, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N287907 (July 27, 2017)
Tariff classification
HTS codes: 6210.40.5539
Headings: 6210
Product description
The submitted sample will be retained for future reference. Style SP183064BB is a pair of boys’ board shorts constructed from 100% polyester woven fabric that has a visible coating on the inner surface. The garment features a mock fly opening, an enclosed, fully elasticized waistband with two tabs at the center front with four grommets and a faux drawstring, a full mesh polyester liner, two side internal mesh pockets, and hemmed leg openings.
CBP rationale
The applicable subheading for Style SP183064BB will be 6210.40.5539, 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
N287907 July 27, 2017 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of boys’ board shorts from Bangladesh Dear Ms. Barnes: In your letter dated July 3, 2017, you requested a tariff classification ruling. The submitted sample will be retained for future reference. Style SP183064BB is a pair of boys’ board shorts constructed from 100% polyester woven fabric that has a visible coating on the inner surface. The garment features a mock fly opening, an enclosed, fully elasticized waistband with two tabs at the center front with four grommets and a faux drawstring, a full mesh polyester liner, two side internal mesh pockets, and hemmed leg openings. The applicable subheading for Style SP183064BB will be 6210.40.5539, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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