The tariff classification of men’s shorts of coated fabric from Indonesia

N138277 January 13, 2011 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Abigail Mugrage Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s shorts of coated fabric from Indonesia Dear Ms. Mugrage: In your letter dated December 13, 2010, you requested a tariff classification ruling. You submitted a sample, which we are returning as you requested. Style 1I0474 is a pair of men’s shorts made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. The shorts have a flat waistband, a fly front with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure and on-seam front pockets. They are unlined. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: Trousers, breeches and shorts: Other. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division