The tariff classification of a pair of women’s woven shorts from Vietnam.

N058467 May 18, 2009 CLA-2-62:OT:RR:NC:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of women’s woven shorts from Vietnam. Dear Ms. Stanczak: In your letter dated April 16, 2009, you requested a tariff classification ruling. The submitted sample, Style #200341, is a pair of women’s shorts constructed from 100% polyester woven fabric. The garment extends above the knee and features an elasticized waistband with a drawstring, a right rear patch pocket, and short hemmed leg openings. We are returning your sample as you requested. The applicable subheading for Style #200341 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shorts, of synthetic fibers, women’s. The duty rate will be 28.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division