The tariff classification of boys’ coated shorts from Vietnam

N300918 October 4, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 Mr. David Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Ave, Floor 36 New York, NY 10022 RE: The tariff classification of boys’ coated shorts from Vietnam Dear Mr. Evan: In your letter dated September 24, 2018, you requested a tariff classification ruling on behalf of your client, Haddad Brands. The samples will be returned under separate cover. Styles 3439 and 3480 are boys’ shorts constructed from 100% polyester, woven fabric visibly coated with plastic on the inner surface. The garments feature elasticized waistbands with non-functional drawstrings; brief-style, mesh liners; rear, flap pockets with hook and loop closures and drainage grommets; and hemmed leg openings. You state in your letter that the two styles are swim trunks, and should be classified under 6210.40.5550, Harmonized Tariff Schedule of the United States (HTSUS). In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded; (2) the garment has an inner lining of lightweight material; and (3) the garment is designed and constructed for swimming. We examined the shorts and found that they do not meet the first requirement of Hampco; the garments do not have an elasticized waistband through which a drawstring is threaded. The applicable subheading for styles 3439 and 3480 will be 6210.40.5539, HTSUS, which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1% 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