The tariff classification of men’s and boys’ shorts from Bangladesh and Vietnam

N098495 March 25, 2010 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6203.43.4040 Mr. Jeffrey Walton Sears Holding Corporation 3333 Beverly Road, A3-369B Hoffman Estates, IL 60179 RE: The tariff classification of men’s and boys’ shorts from Bangladesh and Vietnam Dear Mr. Walton: This letter replaces Customs Ruling Number N094585, dated March 3, 2010. In that letter, Styles MU0JB23058YM, MU0IS23046MM and BU0JB96304BB were inadvertently classified as swimwear. The three styles are properly classified as woven shorts. A complete corrected ruling follows. In your letter dated February 4, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. Item MU0JB23058YM is a pair of men’s woven shorts composed of 100% polyester. It features a partially elasticized waistband, a mesh support liner, a coin pocket with a hook and loop closure, hemmed leg openings, a front fly with hook and loop closure, and two tabs at the center front waistband with four grommets and a laced closure. The shorts fall above the knee and have a pocket on the front right leg which features a flap with a hook and loop closure. Item MU0IS23046MM is a pair of men’s woven shorts composed of 100% polyester. The shorts fall above the knee and feature a fully elasticized waistband, a mesh support liner, a coin pocket with a hook and loop closure, hemmed leg openings, and two tabs at the center front waistband with four grommets and a laced closure. The left leg of this garment contains a patch pocket with a drainage hole. Item BU0JB96304BB is a pair of boys’ woven shorts composed of 100% polyester. The shorts fall above the knee and feature a partially elasticized waistband, a mesh support liner, an inner coin pocket, hemmed leg openings, and two tabs at the center front waistband with four grommets and a laced closure. The right leg of this garment contains a pocket with a drainage hole and a flap with a hook and loop closure. The applicable subheading for items MU0JB23058YM and MU0IS23046MM will be 6203.43.4030, HTSUS, which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% ad valorem. The applicable subheading for item BU0JB96304BB will be 6203.43.4040, 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 this ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. If you have any questions regarding the classification of the shorts, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division