The tariff classification of a men’s pair of shorts from El Salvador

N061978 June 23, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4051 Mr. John Nagel Ms. Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s pair of shorts from El Salvador Dear Mr. Nagel and Ms. Carothers: In your letter dated May 21, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style P121 is a pair of men’s shorts that are constructed from 100% cotton, woven, yarn dyed fabric. The shorts fall above the knee and have a tunnel elastic waistband with an outside drawstring; a buttoned fly; side seam pockets; an embroidered logo on the lower left leg; and hemmed leg openings. Although you identify the garment as a sleep short, garments of this style are considered multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, the shorts are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. The applicable subheading for Style P121 will be 6203.42.4051, 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: men’s shorts. The duty rate is 16.6% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division