The tariff classification of men’s board shorts from Vietnam

N192916 December 9, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s board shorts from Vietnam Dear Ms. Roberts: In your letter dated November 9, 2011, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 1I0506P, is a pair of men’s board shorts with a shell made from a woven floral print 100% polyester fabric with a visible polyurethane coating on the inner surface. The shorts have a front fly with a hook and loop closure, a zippered, on-seam pocket on the left leg, a pocket in the right rear with a hook and loop closure, a mesh liner and hemmed leg openings. 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. There is no other tightening at the waist. The applicable subheading for style 1I0506P 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