The tariff classification of boys’ woven shorts from Bangladesh.

N164769 May 25, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.42.4061 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Drive MS 1601 Plano, TX 75024-3698 RE: The tariff classification of boys’ woven shorts from Bangladesh. Dear Ms. Morrell: In your letter dated May 3, 2011, you requested a tariff classification ruling. One sample was submitted with your request. The sample will be returned to you. Style No. 45065 is a boys’ 70% cotton, 30% polyester woven board short. The pull-on style garment has a full mesh polyester liner, a flat front waistband, an elasticized rear waistband, two tabs at the center front waistband with grommet holes and a lace-up closure, a false fly placket, cargo leg pockets with pocket flaps with hook and loop closures and grommet drainage holes and hemmed leg openings. The submitted garment is a boys’ size medium (10-12). You state that the style will be marketed as swimwear. Style No. 45065 lacks certain features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. While the shorts have a partially elasticized rear waistband, it lacks an elasticized waistband through which a drawstring is threaded. Therefore, the general design of the style precludes its classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. Please contact the Consumer Safety Products Commission regarding drawstring requirements for swimwear. The applicable subheading for Style No. 45065 will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of cotton, other, other, boys’ shorts, other. The rate of duty is 16.6% 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division