The tariff classification of men’s shorts from Indonesia

N161317 May 19, 2011 CLA-2-62:OT:RR:NC:N3:357 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 from Indonesia Dear Ms. Mugrage: In your letter dated April 18, 2011, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 1PL101, is made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. The shorts are approximately twenty-one inches in length and are unlined. They have slant pockets in the front, a buttoned pocket in the rear, a hook-and-loop secured fly front, a flat waistband and two tabs at the center front waistband with four grommets and a lace-up closure. 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’ trousers, breeches and shorts made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. 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