The tariff classification of boys’ woven shorts from China.

N072115 August 17, 2009 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Lisa Knerr American Eagle Outfitters 150 Thorn Hill Drive Warrendale, PA 15086-7528 RE: The tariff classification of boys’ woven shorts from China. Dear Ms. Knerr: In your letter dated August 10, 2009, you requested a tariff classification ruling. One sample was submitted with your request. The sample will be returned to you. Style 1276 is a boys’ polyester woven board short that is visibly coated on the inner surface with polyurethane. The pull-on style shorts have a full mesh polyester liner, a fully elasticized waistband, two tabs at the center front waistband with four grommets and lace-up closure, a cargo leg pocket with mesh fabric pocket bag and pocket flap with hook and loop closure, and hemmed leg openings. The submitted garment is a boys’ size 10. You state that the style will be marketed as swimwear. Style 1276 lacks certain features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Therefore, the general design of the style precludes its classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The applicable subheading for Style 1276 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides other men’s or boys’ garments, of man-made fibers, having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other, trousers, breeches and shorts, other. The rate of duty is 7.1% 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