The tariff classification of shorts from China

N298489 July 17, 2018 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.9040 Ms Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of shorts from China Dear Ms. McGuffin: In your letter dated June 29, 2018, you requested a tariff classification ruling. A sample was provided.  The sample will be returned to you, as requested. Style QT1804-000258 is a boy’s short constructed of 100 percent polyester woven fabric. The garment features a covered elastic waistband; a faux fly front; two tabs at the center front waistband with four grommets and a laced closure; a brief-style mesh liner; side-seam pockets with mesh lining; and hemmed leg openings. Although you refer to style QT1804-000258 as “swim trunks,” it is not considered swimwear because the garment does not have an elasticized waistband with a fully functional drawstring. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. In your letter, you inquire whether style QT1804-000258 can be classified under 6210.40.5539, HTSUS, which provides for men’s and boys’ garments made up of man-made fabrics of heading 5602, 5603, 5903, 5906, or 5907. We have examined the garment’s fabric, and although you state in your letter that the inner surface of the garment has been coated with plastic, we find that it does not meet the tariff definition of coated in Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for Style QT1804-000258 will be 6203.43.9040, HTSUS, which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Boys’: Other.” The rate of duty will be 27.9 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division