The tariff classification of men’s woven lounge shorts from China.

N105119 June 9, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.49.4030 Ms. Karen Yost C-Air Customhouse Brokers 9841 Airport Blvd. # 1400 Los Angeles CA 90045 RE: The tariff classification of men’s woven lounge shorts from China. Dear Ms. Yost: In your letter dated May 10, 2010, you requested a tariff classification ruling on behalf of Brief Underneath LLC. As requested, your sample will be returned. Style BU-M1413 is a pair of men’s lounge shorts constructed from 100% silk, woven fabric. The garment has a tunnel elastic waistband; a 100% cotton, jersey knit liner, and hemmed leg openings. Although you identify the garment as a two-in-one boxer and brief, the item does not have the characteristics of an underwear garment. The company website shows the two-in-one style garment in boxer, jam and lounge pant styles. Consequently, the applicable subheading for Style BU-M1413 will be 6203.49.4030, Harmonized Tariff Schedule of the United States (HTSUS.), which provides for men’s or boys’… trousers, and shorts (other than swimwear): of other textile materials: containing 70% or more by weight of silk or silk waste: shorts. The rate of duty is free. 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