The tariff classification of boy’s shorts from China.

N056916 April 8, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6203.42.4061 Ms. Amy Bloom Life is good, Inc. 283 Newbury Street Boston, MA RE: The tariff classification of boy’s shorts from China. Dear Ms. Downing: In your letter dated April 6, 2009 you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style S10-B4254 is a pair of boy’s lounge shorts constructed from cotton, woven poplin fabric. The pull-on style shorts have an all-over screen print design, a fabric covered elastic waistband, a fly front opening with a single button closure, and hemmed legs. The item will be imported in boys’ sizes S, M, L, and XL. The applicable subheading for the boy’s shorts, Style S10-B4254, will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, boys’ shorts, other. The rate of duty will be 16.6 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division