The tariff classification of a men’s woven board short with a detachable tool from Bangladesh. Correction to Ruling Number N141095

N149374 March 1, 2011 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 8205.51.3030 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of a men’s woven board short with a detachable tool from Bangladesh. Correction to Ruling Number N141095 Dear Ms. Dennison: This replaces Ruling Number N141095 dated February 2, 2011, which classified a men’s woven board short and requested additional information in order to classify a detachable pocket tool. In correspondence received on February 18, 2011, you provided the necessary information to classify the pocket tool. A complete corrected letter follows. The submitted sample, Style WW71627, is a pair of men’s board shorts. You state that the same garment will be imported in different prints as Styles WW71625 and WW71626. The shorts are constructed from 100% polyester, woven fabric and feature a flat waistband, a fly front opening with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, two side entry pockets with mesh linings, a cargo pocket on each leg with flaps and hook and loop closures, a small inset pocket within the right cargo pocket, metal grommets on the cargo pockets, and hemmed leg openings. The right cargo pocket has an elastic bungee cord with a pocket tool that is attached to the bungee cord by a slip knot. The pocket tool consists of a steel bottle opener, screwdriver; and line cutter. The screwdriver and line cutter are attached to the nylon body of the bottle opener. The pocket tool can be easily separated from the shorts by opening the slip knot. The applicable subheading for the board shorts of Styles WW71625, WW71626, and WW71627 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 will be 27.9% ad valorem. The applicable subheading for the pocket tool of Styles WW71625, WW71626, and WW71627 will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements.   The rate of duty will be 3.7% 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