The tariff classification of a pair of men’s shorts from Vietnam

N325467 May 9, 2022 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9030 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 800 Turnpike Street, Suite 300 North Andover, MA 01845 RE: The tariff classification of a pair of men’s shorts from Vietnam Dear Mr. Lynch: In your letter dated April 6, 2022, you requested a tariff classification ruling on behalf of your client, Janji LLC. Your sample will be retained in our office for training purposes. Style AFO-Vent Multi Short is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment falls above the knee and features an elasticized waistband, reflective logos at the lower right front and lower left back legs, and hemmed leg openings. The shorts have a liner constructed from 94% polyester and 6% elastane knit fabric. The liner features seven pockets around the circumference of its waistband. The top of the liner extends to approximately a half-inch above the waistband of the shorts, which is tacked to the liner at various points, consistent with the placement of the liner pockets. In your letter, you state the compression liner portion of the shorts provides muscle support to the thigh muscle group for use involving strenuous physical exercise, particularly long-distance running. You suggest that the garment should be classified under heading 6212, Harmonized Tariff Schedule of the United States (HTSUS). Heading 6212, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles, does not encompass the shorts at issue. The articles of that heading have in common a design for support throughout the garment, which the present merchandise lacks. The Explanatory Notes confirm this by stating that the heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel. The paramount function of items generally classified under heading 6212 is body support. While the liner of the shorts may be snug or close fitting and offer some light support to the wearer, the primary purpose of the garment is not body support. We disagree that liner imparts the essential character to the garment and that the instant item should be classified in heading 6212, HTSUS.  The applicable subheading for Style AFO-Vent Multi Short will be 6203.43.9030, HTSUS, which provides for: Men’s or boys’… trousers, … and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Men’s. The rate of duty will be 27.9% ad valorem. The rate of duty will be 27.9 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division