The tariff classification of men’s woven board shorts from Bangladesh.

N122341 October 8, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of men’s woven board shorts from Bangladesh. Dear Ms. Robertson: In your letter dated September 7, 2010, you requested a tariff classification ruling on behalf of ADTN International Ltd. As requested, your sample will be returned. Style 9725 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts feature a flat front waistband with a tunnel elastic waistband in the rear; a drawstring threaded through the entire waistband; two flat tabs at the front with four grommets through which the drawstring is laced; a fly front opening with a hook and loop closure; a full mesh lining that extends from the waist to the bottom of the hemmed legs; a cargo pocket on the right front leg with a flap and a hook and loop closure; and hemmed leg openings. Although you state that Style 9725 has a milky polyurethane coating on the inside surface, the coating is not visible to the naked eye. Consequently, the applicable subheading for Style 9725 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (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. 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