The tariff classification of boy’s shorts from Bangladesh.

N174738 July 21, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of boy’s shorts from Bangladesh. Dear Ms. Robertson: In your letter dated July 08, 2011, on behalf of Blue Rocket Jeans, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style No. 05-463 is a pair of boy’s shorts with a shell constructed of woven polyester that has a visible polyurethane coating on the inner surface. The shorts feature a polyester mesh liner, a non functional fly front, a partially elasticized waist, a non functional draw cord at the waist with four grommet closures, a leg cargo pocket with textile flap secured by a hook and loop closure and hemmed fabric at the leg openings. The applicable subheading for Style No. 05-463 will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other, 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division