The tariff classification of boys’ woven lounge shorts from Cambodia.

N065599 June 23, 2009 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Yvonne Whitley American Marketing Enterprises, Inc. 1359 Broadway 16th Floor New York, NY 10016 RE: The tariff classification of boys’ woven lounge shorts from Cambodia. Dear Ms. Whitley: In your letter dated June 17, 2009, you requested a tariff classification ruling. Two samples were submitted with your request. The submitted samples will be returned to you. Style J-901 and Style J-902 are boys’ lounge shorts constructed from woven polyester yarn dyed plaid fabric. The pull-on style shorts have fully elasticized waistbands, twill tape extension ties at the front waist that moderately adjust the fit, outside leg patch pockets with hook and loop flap closures and a false fly plackets. Although you describe both styles as sleep shorts, the articles are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style J-901 and Style J-902 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: shorts: boys’: other. The duty rate is 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 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