The tariff classification of a men’s pair of shorts from Vietnam, Bangladesh and China

N187629 November 2, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Jane Pilsbury Sears Holdings Management Corporation 3333 Beverly Road A3-356B Hoffman Estates, IL 60179 RE: The tariff classification of a men’s pair of shorts from Vietnam, Bangladesh and China Dear Ms. Pilsbury: In your letter dated September 28, 2011, you requested a tariff classification ruling. The sample submitted, style number WH1999-MS2JO23552YM, is a men’s pair of shorts composed of a woven 100% polyester fabric shell with a black/blue printed outer surface and a visible acrylic coating on the inner surface. The shorts have a polyester fabric mesh lining and an inner mesh key pocket. The pair of shorts extends to the mid-thigh area in length and has a fly front opening secured by a hook and loop closure. The waistband is flat in the front and has two tabs with four grommets at the center, through which a drawcord is laced and fastened. The rear portion of the waistband is elasticized. The shorts have a rear pocket secured by a flap with a hook and loop closure and hemmed leg openings. The sample is being returned to you. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 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. In your letter you indicated that style number WH1999-MS2JO23552YM is also assigned to a solid color pair of men’s shorts, for which no sample was submitted. Because of the possible differences between the garments and the fact that coatings are evaluated on a case-by-case basis, we are unable to issue a ruling for the solid color shorts without a sample of the finished garment. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division