The tariff classification of a women’s pair of neoprene shorts from China

N095642 March 15, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9052 Ms. Wendy Delgado-King UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of a women’s pair of neoprene shorts from China Dear Ms. Delgado-King: In your letter dated February 23, 2010, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample submitted, item number 1105512, is a women’s pair of shorts with a shell composed of an outer and an inner layer of a flat knit 100% nylon fabric with an expanded neoprene rubber laminated in between. The shorts are intended to be worn while exercising for weight loss. They are not sports clothing or protective clothing. The pull-on pair of shorts is a tightly fitted garment with a side zipper opening at the waist, leg separations that extend to the knee area in length and merrow stitching detail throughout. The “Curves” trade name is embroidered onto the left hip area. The applicable subheading for the neoprene shorts will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division