The tariff classification of boy’s shorts from Bangladesh.

N180015 August 25, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of boy’s shorts from Bangladesh. Dear Ms. Dedmon: In your letter dated August 5, 2011 you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style #1, is a pair of boy’s shorts constructed from 100% polyester woven fabric. The shorts fall just above the knee and have a faux fly-front, a partially elasticized waistband, two tabs that extend from the waist at the center front waistband with four grommets and a laced closure and an inner mesh liner. Although you identify the garment as a swim short, Style #1 is not considered swimwear since the garment does not have a key feature required of boy’s swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Although you state that the fabric of the short has a coating which is “visible to the naked eye”, the fabric is not coated for tariff purposes. The applicable subheading Style #1 will be 6203.43.4040, 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: boys’: other. The rate of duty will be 27.9 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